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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS We consent to the use in this Registration Statement on Form SB-2 of our report included herein dated July 12, 2000, relating to the financial statements of Food & Beverage Masters (Kazakstan), Inc., and to the reference to our firm under the caption "Experts" in the Prospectus. /s/ Kelly & Company Kelly & Company Newport Beach, CA August 24, 2000
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