Rotenberg & Company, LLP
Certified Public Accountants and Consultants
INDEPENDENT AUDITORS' CONSENT
To the Board of Directors and Stockholders of
Island Critical Care Corp.
Palm Beach, FlorIda
We consent to the use in this Registration Statement of Island Critical Care
Corp. on Form SB-2 of our audit report dated May 30, 2000, of Island Critical
Care Corp. for the years ended March 31, 2000 and 1999 and to the reference to
us under the heading "Experts" in this Registration Statement.
We are aware that our review reports on the unaudited Interim financIal
information of Island Critical Care Corp. for the six month periods ended
September 30, 2000 and 1999 dated October 18, 2000, are included in this
Registration Statement of Island CrItical Care Corp. on Form SB-2.
We are also aware that the aformentioned reports on the unaudited interim
financial information, pursuant to Rule 436(c) under the Securities Act of 1933,
is not considered a part of the Registration Statement prepared or cer1ified by
an accountant or a report prepared or cer1ified by an accountant within the
meaning of Sections 7 and 11 of that Act.
/s/ Rotenberg & Company, LLP
Rotenberg & Company, LLP
Rochester, New York
December 19, 2000
