<Page>

               [KEVIN P. MARTIN & ASSOCIATES, P.C. LETTERHEAD]



             CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to the inclusion in this Registration Statement on Form S-11 of
our report dated May 5, 2003 on the audit of the balance sheet of C&M
Management Inc. as of December 31, 2002. We also consent to our firm under
the caption of "Experts."

                                      /s/ Kevin P. Martin & Associates, P.C.
                                          KEVIN P. MARTIN & ASSOCIATES, P.C.


July 17, 2003
Braintree, MA 02184

<Page>

               [KEVIN P. MARTIN & ASSOCIATES, P.C. LETTERHEAD]



             CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to the inclusion in this Registration Statement on Form S-11 of
our report dated March 4, 2003 on the audit of the balance sheet of BCA
Associates Limited Partnership as of December 31, 2002. We also consent to
our firm under the caption of "Experts."

                                      /s/ Kevin P. Martin & Associates, P.C.
                                          KEVIN P. MARTIN & ASSOCIATES, P.C.


July 17, 2003
Braintree, MA 02184

<Page>

               [KEVIN P. MARTIN & ASSOCIATES, P.C. LETTERHEAD]



             CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to the inclusion in this Registration Statement on Form S-11 of
our report dated May 5, 2003 on the audit of the balance sheet of C&M
Management Inc. as of May 5, 2003. We also consent to our firm under the
caption of "Experts."

                                      /s/ Kevin P. Martin & Associates, P.C.
                                          KEVIN P. MARTIN & ASSOCIATES, P.C.


July 17, 2003
Braintree, MA 02184

<Page>

               [KEVIN P. MARTIN & ASSOCIATES, P.C. LETTERHEAD]



             CONSENT TO INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We consent to the inclusion in this Registration Statement on Form S-11 of
our report dated May 5, 2003 on the audit of the balance sheet of BCA
Associates Limited Partnership as May 5, 2003. We also consent to our firm
under the caption of "Experts."

                                      /s/ Kevin P. Martin & Associates, P.C.
                                          KEVIN P. MARTIN & ASSOCIATES, P.C.


July 17, 2003
Braintree, MA 02184