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Exhibit 23
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference in the Registration Statement on Form S-8 (No. 333-49167) of
Littlefield, Adams & Company (the "Company") of our report dated May 26, 2000
appearing on page F-1 of this December 31, 1999 Form 10-K. It should be noted
that we have not audited any financial statements of the Company subsequent to
December 31, 1999, or performed any audit procedures subsequent to the date of
our report.
/S/ VANDERHORST & MANNING CPAS, LLC
Dayton, Ohio
May 30, 2000
