CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the  inclusion  in this  registration  statement on Form S-8 (File
333-113958)  of our report dated January 14, 2004, on our audit of the financial
statements  of CTD  Holdings,  Inc. We also consent to the reference to our firm
under the caption "Experts."

                                                  JAMES MOORE & CO., P.L.

                                                           /s/

Gainesville, Florida
April 1, 2004