EX-23.1
JOHN SPURGEON, CPA
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PO BOX 1171
GLENDORA, CA 91740
April 6, 2000
TO WHOM IT MAY CONCERN:
The firm of John Spurgeon, Certified Public Accountant consents to the
inclusion of my report of December 31, 1999, on the Financial Statements of
Senior Care Industries, Inc., from January 1, 1998 through December 31, 1999, in
any filings that are necessary now or in the future to be filed with the U. S.
Securities and Exchange Commission.
PROFESSIONALLY,
/S/ John Spurgeon, CPA
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