<PAGE> 1
EXHIBIT 23.4
[CLUMECK, STERN, PHILLIPS & SCHENKELBERG LETTERHEAD]
CONSENT OF INDEPENDENT ACCOUNTANTS'
The Board of Directors
Pet Quarters, Inc.
Lonoke, Arkansas
We hereby consent to the use in Amendment No. 1, and all subsequent amendments
to 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
July 7, 2000
