[Pender Newkirk & Co., CPA LETTERHEAD]
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated November 12, 1999 on our audits of the
financial statements of Ultimate Franchise Systems, Inc. (formerly JRECK Subs
Group, INC.), as of September 30, 1999 and for the nine months then ending,
which report is included and appears on page F-1 of the Annual Report on Form
10-KSB for the year ended September 30, 1999 .
/s/
Pender Newkirk & Co., CPA
