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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the inclusion of this Amendment No. 3 to the Registration
Statement on Form S-1 of our report dated April 12, 2000 on the consolidated
financial statements of Vitech America, Inc. as of December 31, 1998 and 1999
and for the three years ended December 31, 1999 and the reference to our firm
under the caption "Experts" in the Registration Statement (File No. 333-36018).
/s/ Pannell Kerr Forster PC
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Pannell Kerr Forster PC
PANNELL KERR FORSTER PC
New York, New York
June 21, 2000
