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EXHIBIT 23.4
[CLUMECK, STERN, PHILLIPS & SCHENKELBERG LETTERHEAD]
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
allpets.com, Inc.
Los Angeles, California
We hereby consent to the use in the Registration Statement of Pet Quarters, Inc.
on Form S-1 of our report dated May 1, 2000 related to the financial statements
of allpets.com, Inc., which appear in such Registration Statement. We also
consent to the references to us under the heading "Experts" in such
Registration Statement.
/s/ CLUMECK, STERN, PHILLIPS & SCHENKELBERG
CLUMECK, STERN, PHILLIPS & SCHENKELBERG
Certified Public Accountants
Encino, California
June 2, 2000
