STEFANOU & COMPANY, LLP
Certified Public Accountants
1360 Beverly Road Suite 305
McLean, Virginia 22101-3621
August 1, 2000
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Majestic Companies, Ltd. - Form S-8 POS
Dear Sir/Madame:
As independent certified public accountants, we hereby consent to the
incorporation by reference in this Registration Statement on Form S-8 POS of
our report dated April 2, 2000 in The Majestic Companies, Ltd.'s Form 10-KSB,
and to all references to our firm included in this Registration Statement.
Sincerely,
/s/ Stefanou & Company, LLP
Stefanou & Company, LLP