EXHIBIT 23.2





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     The undersigned, Stevens, Powell & Company, P.A., hereby consent to the use
of its opinion dated May 30, 2008, on the financial statements of North American
Food and  Beverage  Corp.  for the fiscal  years ended August 31, 2007 and 2006,
included in the  Registration  Statement on Form S-1,  Amendment  No. 2 filed by
Liquor Group Wholesale, Inc.



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


June 17, 2008





            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



      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 - a Division of Liquor Group Holdings, LLC, for the fiscal years
ended August 31, 2007 and 2006, included in the Registration Statement on Form
S-1, Amendment No. 2 filed by Liquor Group Wholesale, Inc.


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


June 17, 2008