CONSENT OF INDEPENDENT AUDITORS
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 the
Registration Statement on Form S-1 being filed with the Securities and Exchange
Commission by the Registrant
Pender Newkirk & Company
Certified Public Accountants
Tampa, Florida
May 12, 2000
