CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the use in the Prospectus constituting part of the
Registration Statement on Form SB-2 Post-Effective Amendment No. 1 to be filed
by Alpha Resources, Inc. of our Auditors' Opinion dated January 28, 2000,
accompanying the Financial Statements of Alpha Resources, Inc. as of December
31, 1999 and 1998, and to the use of our name under the caption "Experts" in the
Prospectus.
Pender Newkirk & Company
Certified Public Accountants
Tampa, Florida
June 23, 2000
