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EXHIBIT 23.3
[KRONICK KALADA BERDY & CO. LETTERHEAD]
INDEPENDENT ACCOUNTANTS' CONSENT
The Board of Directors
Pet Quarters, Inc.
Lonoke, Arkansas
We consent to incorporation by reference in the Registration Statement on Form
S-1 of our report dated February 17, 1999, except for Note 8 dated December 10,
1999 relating to the combined statements of financial condition of Humboldt
Industries, Inc. and Maplewood Industries, Inc. as of December 31, 1998 and the
related combined statements of operations and deficit and of cash flows for the
year then ended and to our report dated February 18, 1998 relating to the
statements of financial condition of Humboldt Industries, Inc. as of December
31, 1997 and the related statements of operations and deficit and of cash flows
for the year then ended.
June 29, 2000
KRONICK KALADA BERDY & CO., P.C.