CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We consent to the use of our report dated February 5, 1997 on our audit of the
financial statements of Winners All International, Inc. as of July 31, 1996 and
1995, and to all references to our firm included in the Form 10-K for fiscal
year ended July 31, 1996 and incorporated by reference in the Form S-8
registration statement of Winners All International, Inc.
/Joel S. Baum/
Joel S. Baum, CPA, P.A.
February 19, 1997
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