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S-1 - EMERALD DAIRY INC | v162597_s1.htm |
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the use of our Report of Independent Registered Public Accounting
Firm
dated April 7, 2009 covering the related consolidated balance sheet of Emerald
Dairy, Inc. and subsidiaries as of December 31, 2008 and 2007, and the related
consolidated
statements of income, stockholders' equity and accumulated other comprehensive
income, and cash flows for each the years in the two-year period
ended December 31, 2008, included in
this Registration Statement on Form S-1 and related Prospectus
of Emerald Dairy, Inc. and subsidiaries filed on October 13, 2009
registering 14,264,188 shares of common stock held by
selling stockholders. We also consent to the reference to
us under the heading "Experts" in such Registration Statement and related
Prospectus.
/s/
WINDES & MCCLAUGHRY
Windes
& McClaughry Accountancy Corporation
Long
Beach, California
October
13, 2009