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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 reports dated February 17, 1999, except for Note 8 dated December
10, 1999, and February 18, 1998 relating to the statements of financial
condition of Humboldt Industries, Inc. as of December 31, 1998 and 1997 and the
related statements of operations and deficit, changes in shareholders' equity,
and cash flows for the years ended December 31, 1998 and 1997.
June 1, 2000
KRONICK KALADA BERDY & CO., P.C.
