Fred Stoker & Sons S-4 Registration of securities issued in business combination transactions

Exhibit 23.1

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-4 of North Atlantic Trading Company, Inc. of our report dated March 29, 2004 relating to the financial statements of North Atlantic Trading Company, Inc. which appears in such Registration Statement. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

/S/    PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP

New York, New York

May 17, 2004