CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-8 (File No.
__) of our  report  dated  January  23,  2003,  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/  James Moore & Co., P.L.

Gainesville, Florida
April 15, 2004