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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT We hereby consent to the use in this Registration Statement on Amendment No. 3 to Form SB-2 of our report dated March 23, 2000, relating to the financial statements of Icy Splash Food & Beverage, Inc., and to the reference to our Firm under the caption "Experts" in the Prospectus. /s/ LAZAR LEVINE & FELIX LLP ---------------------------- LAZAR LEVINE & FELIX LLP New York, New York September 12, 2000
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