CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
Red Oak Hereford Farms, Inc.
Red Oak, Iowa
We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated March 28, 1998, relating to the
consolidated financial statements of Red Oak Hereford Farms, Inc., which is
contained in that Prospectus.
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
By: /s/ BDO Seidman, LLP
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BDO Seidman, LLP
Chicago, Illinois
September 8, 2000