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                                                                 EXHIBIT 23.2(a)
    
                           [KIDSONS IMPEY LETTERHEAD]


To the Board of Directors and Stockholders
of Sparkling Spring Water Group Limited

         We consent to the use in this Registration Statement of Sparkling
Spring Water Group Limited (the "Company") and the Additional Registrants named
therein on Form F-4 of our report dated October 28, 1997 of Marlborough
Employment Limited and Subsidiaries, for the year ended January 31, 1997 and to
the reference to us under the heading "Experts" in the Prospectus, which is part
of the Registration Statement.


/s/ Kidsons Impey

Glasgow, Scotland
   
February 27, 1998