EXHIBIT 23.2






            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



     We, the undersigned, Stevens, Powell & Company, P.A., hereby consent to the
use of our opinion  dated May 30,  2008 on the  financial  statements  of Liquor
Group  Wholesale,  Inc. (the  "Company"),  for the fiscal years ended August 31,
2007 and 2006, included in the Registration Statement on Form S-1, Amendment No.
3, filed by the Company.


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


July 25, 2008