BAKERY ACQUISITION CORP
10SB12G, EX-10, 2000-12-19
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                                                    Exhibit 10(ii)



                 Consent of Independent Auditor




I hereby consent to the use of my Auditor's opinion, dated November
30, 2000 in the September 30, 2000 Form 10-SB to be filed by Bakery
Acquisition Corporation accompanying the financial statement of Pastry
Products Producers, LLC as of September 30, 2000, and the related
consolidated statements of income, retained earnings and cash flows
for the year then ended.



Gary E. Rowe, CPA
Watertown, NY
December 18, 2000




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