<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>exh23.txt
<TEXT>

               Consent of Independent Certified Public Accountant

         I consent to the use in this Registration Statement on Form SB-2 of my
report dated August 10, 2001, relating to the financial statements of Too
Gourmet, Inc., and to the reference to my firm under the caption "Experts" in
the Prospectus.

                                     /s/ Quintanilla

                                     A Professional Accountancy Corporation
                                     Laguna Niguel, California

                                     October 18, 2001

</TEXT>
</DOCUMENT>