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                                  EXHIBIT 24.1

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                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We consent to the incorporation by reference in the registration  statement
of  Bev-Tyme,  Inc. on Form S-8 of our report dated March 26, 1997 on our audits
of the consolidated  financial  statements as of December 31, 1996, and for each
of the two years in the  period  ended  December  31,  1996,  which  report  was
included in the Annual Report on Form 10-KSB.

                                                  /s/ Moore Stephens, P.C.
                                                  MOORE STEPHENS, P.C.
                                                  Certified Public Accountants

Cranford, New Jersey
April 24, 1997

