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