ICY SPLASH FOOD & BEVERAGE INC
SB-2/A, EX-23.1, 2000-07-27
BEVERAGES
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


We hereby consent to the use in this  Registration  Statement on Amendment No. 2
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
July 27, 2000





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