EXHIBIT 23.2





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     The undersigned, Stevens, Powell & Company, P.A., hereby consent to the use
of our opinion dated  November 13, 2007,  on the  financial  statements of North
American  Food and  Beverage  Corp.  d/b/a  Liquor Group  Wholesale,  Inc.  (the
"Company"),  for the fiscal years ended December 31, 2006 and 2005,  included in
the Registration Statement on Form SB-2 filed by the Company.


                                    /s/    Stevens, Powell & Company, P.A.
                                    --------------------------------------

November 15, 2007