[Pender Newkirk & Company Letterhead]
Consent of Independent Certified Public Accountant
We have previously issued our report dated May 27, 1998 on the consolidated
financial statements of Aqua Clara Bottling & Distribution, Inc. and Subsidiary.
Our report covered the financial position of Aqua Clara Bottling and
Distribution, Inc. and Subsidiary as of April 4, 1998 and the results of its
operations and its cash flows for the years ended April 4, 1998 and March 31,
1997. We hereby consent to the incorporation by reference of said report in
Amendment #2 to the Registration Statement on Form S-1 being filed with the
Securities and Exchange Commission by the Registrant.
/s/ PENDER NEWKIRK & COMPANY
Pender Newkirk & Company
Certified Public Accountants
Tampa, Florida
October 17, 2000
