[ERNST & YOUNG LETTERHEAD]

We hereby consent to the incorporation in the Prospectus constituting part of
this Registration Statement on Form SB-2 of our report dated March 16, 1998
relating to the consolidated financial statements of CVF Corporation which are
included in such Prospectus.  We also consent to the reference to us under the
heading "Auditors, Transfer Agent and Registrar" in such Prospectus.




/s/ Ernst & Young
Chartered Accountant
Kitchener, Canada
April 30, 1998