[LETTERHEAD OF BDO SEIDMAN, LLP]

                         INDEPENDENT AUDITORS' CONSENT
                         -----------------------------

Pretzelmaker Holdings, Inc.
Denver, Colorado

We hereby consent to the use in the Prospectus constituting a part of this 
Registration Statement our report dated February 7, 1997, relating to the 
consolidated financial statement of Pretzelmaker Holdings, Inc., for the period 
from inception (February 24, 1995) to December 31, 1995 and for the year ended 
December 31, 1996.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.

                                /s/ BDO SEIDMAN, LLP

Denver, Colorado
February 4, 1999