EXHIBIT 23.a


                                 Smith & Company
           A Professional Corporation of Certified Public Accountants



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in the Form S-8 to be filed on or about October 27, 2004 by GFY Foods,
Inc. of our report dated June 12, 2004, except Note 13, which is dated July 22,
2004, on the financial statements for the years ended March 31, 2004 and 2003.


                                                /s/ Smith & Company
                                                Certified Public Accountants
Salt Lake City, Utah
October 25, 2004


         4764 South 900 East, Suite 1 o Salt Lake City, Utah 84117-4977
              Telephone: (801) 281-4700 o Facsimile: (801) 281-4701
                        E-mail: smithcocpa@earthlink.net
           Members: American Institute of Certified Public Accountants
                Utah Association of Certified Public Accountants