Exhibit 23.2 Accountants' Consent To the Board of Directors AquaPenn Spring Water Company, Inc.: We consent to the use of our report dated October 31, 1997, included in this Amendment Number 2 to Registration Statement of Form S-1 of AquaPenn Spring Water Company, Inc. and to the reference to our firm under the heading "Experts". /s/ Matson and Isom Accountancy Corporation Redding, California December 11, 1997