EX-23.3 6 dex233.htm CONSENT OF DELOITTE & TOUCHE LLP - BOTTLING GROUP, LLC Consent of Deloitte & Touche LLP - Bottling Group, LLC

Exhibit 23.3

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in this Registration Statement on Form S-4 of our report dated February 20, 2009 (September 16, 2009 as to the effects of the adoption of SFAS 160 and the definitive merger agreement reached with PepsiCo, Inc.), relating to the consolidated financial statements and financial statement schedule of Bottling Group, LLC and subsidiaries (which report expresses an unqualified opinion and includes explanatory paragraphs referring to the Company’s adoption of Statement of Financial Accounting Standards No. 158, “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans — an amendment of FASB Statements No. 87, 88, 106, and 132(R),” and Financial Accounting Standards Board Interpretation No. 48, “Accounting for Uncertainty in Income Taxes — an interpretation of FASB Statement 109,” and retrospective adjustment for the adoption of Statement of Financial Accounting Standards No. 160, “Noncontrolling Interests in Consolidated Financial Statements — an amendment of ARB 51” (“SFAS 160”)), incorporated by reference in the Current Report on Form 8-K of PepsiCo, Inc. dated September 18 , 2009 and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.

/s/ Deloitte & Touche LLP

New York, New York

October 1, 2009