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- 10-K Annual report
- 3.1 Fourth Amended and Restated Certificate of Incorporation
- 12 Statement Re Computation of Ratios of Earnings to Fixed Charges
- 21 List of Subsidiaries
- 23 Consent of Independent Registered Public Accounting Firm
- 31.1 Certification of Principal Executive Officer Pursuant to Rule 13A-14(A)
- 31.2 Certification of Principal Financial Officer Pursuant to Rule 13A-14(A)
- 32.1 Certification of Principal Executive Officer Pursuant to 18 U.s.c. Section 1350
- 32.2 Certification of Principal Financial Officer Pursuant to 18 U.s.c. Section 1350
EXHIBIT 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Central Garden & Pet Company’s Registration Statement Nos. 333-09085, 333-96816, 333-41931, 333-84737, 333-83022, 333-105965 and 333-134055 on Form S-8 and Registration Statement Nos. 333-05261, 333-22209 and 333-46437 on Form S-4 of our report dated December 12, 2006, relating to the consolidated financial statements of Central Garden & Pet Company and management’s report on the effectiveness of internal control over financial reporting, which report expresses an unqualified opinion and includes an explanatory paragraph, appearing in this Annual Report on Form 10-K of Central Garden & Pet Company for the year ended September 30, 2006.
/s/ DELOITTE & TOUCHELLP
San Francisco, California
December 12, 2006