CONSENT OF INDEPENDENT AUDITORS
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
We hereby consent to the use in the Form S-1 Registration
Statement of Phoenix International Industries, Inc., our report
for the year ended May 31, 1999 dated January 5, 2000, relating to
the consolidated financial statements of Phoenix International
Industries, Inc., and Subsidiariess, which appear in such Form S-
1.
/s/Wieseneck, Andres & Associates, P.A.
Wieseneck, Andres, and Associates, P.A
Certified Public Accountants
North Palm Beach, Florida
July 11, 2000
