Beckstead and Watts, LLP
Certified Public Accountants
2425 W Horizon Ridge Parkway
Henderson, NV 89052
702.257.1984 tel
702.362.0540 fax
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We have issued our report dated February 9, 2005, accompanying the financial statements of Nascent Wine Company, Inc. on Pre-Effective Amendment to Form SB-2 for the years ended December 31, 2004 and 2003 and for the period of December 10, 2002 (inception date) through December 31, 2004. We hereby consent to the incorporation of said report on the Registration Statement of Nascent Wine Company, Inc. on Pre-Effective Amendment to Form SB-2.
Signed,
/s/ Beckstead and Watts, LLP
May 24, 2005