HAY & WATSON
CHARTERED PUBLIC ACCOUNTANT
January 18, 1999
CONSENT OF INDEPENDENT AUDITOR
As the independent auditor for Cryopak Industries, Incorporated, I hereby
consent to the incorporation by reference in this Form 20F Statement and any
amendments thereto of my report, relating to the financial statements and
financial statement schedules of Cyropak Industries, Incorporated for the years
ended Narch 31, 1999, 1998 and 1997 included on Form 20F and amendments. Reports
are dated June 11, 1999 for the year ended March 31, 1998.
I further consent to the incorporation of my review report and financial
statements by reference in the Form 20F and amendments thereto. These statements
cover the period for March 31, 1999 and 1998 (report date of June 11, 1999).
/s/ Hay & Watson
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