WORLDWIDE RESTAURANT CONCEPTS, INC. AND SUBSIDIARIES



                                   EXHIBIT 23


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement Nos.
333-38412, 333-47659, and 333-476661 of Worldwide Restaurant Concepts, Inc. on
Form S-8 of our report dated June 24, 2003 (July 15, 2003 as to the fifth
paragraph of Note 6), appearing in this Annual Report on Form 10-K of Worldwide
Restaurant Concepts, Inc. for the year ended April 30, 2003.

/s/ DELOITTE & TOUCHE LLP
Los Angeles, California

July 15, 2003