CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
The Board of Directors
Senior Care Industries, Inc.
I hereby consent to use in this Registration Statement on Form SB-2 my report
relating to the restated financial statements of Senior Care Industries, Inc.
for the year ended December 31, 1999, appearing in the Prospectus which is a
part of this Registration Statement and to the reference to us under the heading
of "Experts" in such Prospectus.
/S/ John Spurgeon, CPA JD
Pasadena, California
December 22, 2000
