Consent of Pender Newkirk & Company, CPAs
                    Independent Registered Public Accountants



Board of Directors
Kapital Engine Investments, Inc.
Raleigh, NC


We consent to the incorporation in the Current Report (Form 8-K) dated February
13, 2006, pertaining to the "Agreement and Plan of Merger" by and among Health
Partners, Inc., Capital Partners Merger Sub, Inc., Capital Partners Acquisition
Sub, Inc., Capital Partners For Health & Fitness, Inc., Randall Rohm, and Thomas
Flynn of our report dated November 1, 2005 with respect to the December 31, 2004
and 2003 consolidated financial statements.


/s/ Pender Newkirk & Company


Pender Newkirk & Company
Certified Public Accountants
Tampa, Florida
February 13, 2006