EXHIBIT 23
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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Allou Health & Beauty Care, Inc.
Brentwood, New York
We hereby consent to the inclusion in the Allou Health & Beauty Care,
Inc.'s Annual Report on Form 10-K for the year ended March 31, 2000 of our
report dated June 19, 2000 related to the consolidated financial statements and
schedules of Allou Health & Beauty Care, Inc. and subsidiaries.
/S/ MAYER RISPLER & COMPANY, P.C.
Certified Public Accountants
June 29, 2000
New York, New York
