GERALD R. PERLSTEIN
CERTIFIED PUBLIC ACCOUNTANT
1260 S. BEVERLY GLEN BLVD., SUITE 106
LOS ANGELES, CA 90024
TELEPHONE (310) 275-4650
FAX (310) 275-4611
Board of Directors
The Vermont Witch Hazel Company
Toluca Lake, California
As the independent certified public accountant I consent to the use of my
report, dated March 16. 2000, of the financial statements of the Vermont Witch
Hazel Company for the six months ended January 31, 2000 and for the years ended
July 31, 1999 and 1998, and to the reference of my firm under the caption
"Experts", to be included in or made part of this Form SB-2 registration
statement.
/s_____________________
Gerald R. Perlstein
Los Angeles, California
July 18, 2000
