<PAGE>
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the registration
statement on Form S-3 of Spigadoro, Inc. of our report dated October 14, 1999,
except to Note 1, which date is March 24, 2000, with respect to the financial
statements of Spigadoro, Inc., as of December 31, 1998 and for the years ended
December 31, 1998 and 1997, which report is included in the Annual Report on
Form 10-K of Spigadoro, Inc. for the year ended December 31, 1999. We also
consent to the reference to our firm under the caption "Experts" in the
Registration Statement.
/s/ RECONTA ERNST & YOUNG S.p.A.
Perugia, Italy
September 14, 2000
<PAGE>
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the registration
statement on Form S-3 of Spigadoro, Inc. of our report dated June 21, 2000, with
respect to the financial statements of Pastifico Gazzola S.p.A. as of December
31, 1999 and 1998, and for each of the three years in the period ended December
31, 1999, which report is included in the Form 8-K/A of Spigadoro, Inc. filed
with the Commission on July 17, 2000. We also consent to the reference to our
firm under the caption "Experts" in the Registration Statement.
RECONTA ERNST & YOUNG, S.p.A.
/s/ RECONTA ERNST & YOUNG
Genoa, Italy
September 14 , 2000
