EXHIBIT 23


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the  inclusion  in this  registration  statement on Form S-1 (File
No.333-121873)  of our  report  dated  January  14,  2004,  on our  audit of the
financial  statements of CTD Holdings,  Inc. We also consent to the reference to
our firm under the caption "Experts."

                                                         JAMES MOORE & CO., P.L.
                                                     /s/ James Moore & Co., P.L.

Gainesville, Florida
February 14, 2005