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- S-4 Registration of securities issued in business combination transactions
- 3.3 Aq Holdings, Inc. Amended and Restated Certificate of Incorporation
- 3.4 Aq Holdings, Inc. By-laws
- 3.5 Aquaria, Inc. Second Amended & Restated Articles of Incorporation
- 3.6 Aquaria, Inc. Amended and Restated By-laws
- 3.7 Aquarium Systems Inc. Certificate of Incorporation
- 3.8 Aquarium Systems Inc. By-laws
- 3.9 DB Online, LLC Articles of Organization
- 3.10 DB Online, LLC Operating Agreement
- 3.11 Ground Zero Inc. Articles of Incorporation
- 3.12 Ground Zero, Inc By-laws
- 3.13 Ib Nitrogen Inc. Certificate of Incorporation
- 3.14 Ib Nitrogen Inc. By-laws
- 3.15 Jungletalk International, Inc. Certificate of Incorporation
- 3.16 Jungletalk International, Inc. By-laws
- 3.17 Nu-gro America Corp. Certificate of Incorporation
- 3.18 Nu-gro America Corp. By-laws
- 3.19 Nu-gro Technologies, Inc. Certificate of Incorporation
- 3.20 Nu-gro Technologies, Inc. By-laws
- 3.21 Nu-gro Us Holdco Corporation Certificate of Incorporation
- 3.22 Nu-gro Us Holdco Corporation By-laws
- 3.23 Perfecto Holding Corp. Fourth Amended and Restated Certificate of Incorporation
- 3.24 Perfecto Holding Corp Amended and Restated By-laws
- 3.25 Perfecto Manufacturing, Inc. Certificate of Incorporation
- 3.26 Perfecto Manufacturing, Inc. By-laws
- 3.27 Pets 'N People, Inc. Articles of Incorporation
- 3.28 Pets 'N People, Inc. By-laws
- 3.33 Schultz Company Amended Articles of Incorporation
- 3.34 Schultz Company By-laws
- 3.35 Southern California Foam, Inc. Articles of Incorporation
- 3.36 Southern California Foam, Inc. By-laws
- 3.37 Sylorr Plant Corp. Certificate of Incorporation
- 3.38 Sylorr Plant Corp. By-laws
- 3.39 Tetra Holdings (Us), Inc. Certificate of Incorporation
- 3.40 Tetra Holdings (Us), Inc. By-laws
- 3.41 United Industries Corporation Amended and Restated Certificate of Incorporation
- 3.42 United Industries Corporation By-laws
- 3.43 United Pet Group, Inc. Amended and Restated Certificate of Incorporation
- 3.44 United Pet Group, Inc. Amended and Restated By-laws
- 3.45 Willinger Bros., Inc. Certificate of Incorporation
- 3.46 Willinger Bros., Inc. By-laws
- 3.47 WPC Brands, Inc. Third Amended and Restated Articles of Incorporation
- 3.48 WPC Brands, Inc. By-laws
- 5.1 Opinion of Skadden, Arps, Slate, Meagher & Flom LLP
- 5.2 Opinion of James T. Lucke, SR. Vice Pres., Secretary and Gen. Counsel of Rayovac
- 5.3 Opinion of Thompson Coburn LLP
- 5.4 Opinion of Foley & Lardner LLP.
- 5.5 Opinion of Cades Schutte LLP
- 12.1 Statement of Computation of Ratio of Earnings to Fixed Charges
- 21.1 List of Subsidiaries
- 23.1 Consent of KPMG LLP
- 23.2 Consent of Pricewaterhousecoopers LLP Auditores Independentes
- 23.3 Consent of Pricewaterhousecoopers LLP (Relating to United Industries Corp)
- 23.4 Consent of Pricewaterhousecoopers LLP (Relating to United Pet Group)
- 23.5 Consent of Ernst & Young LLP (Relating to Nu-gro Corporation)
- 23.6 Consent of KPMG LLP (Relating to Tetra Holding (Us), Inc. and Subsidiary)
- 25.1 Form T-1 U.S. Bank National Association
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Notice of Guaranteed Delivery
- 99.3 Form of Letter to Brokers, Dealers, Commercial Banks, Trust Cos. and Others
- 99.4 Form of Letter to Clients
EXHIBIT 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement on Form S-4 dated June 3, 2005 of Spectrum Brands, Inc. (formerly Rayovac Corporation) of our report dated November 12, 2004, with respect to the consolidated balance sheets of Rayovac Corporation as of September 30, 2004 and 2003, and the related consolidated statements of operations, shareholders’ equity, and cash flows for each of the years in the three-year period ended September 30, 2004, which report appears in the Form 10-K of Rayovac Corporation dated December 14, 2004, and to the reference to our firm under the heading “Experts” in such Registration Statement.
/s/ KPMG LLP
Atlanta, Georgia
June 3, 2005