HAND BRAND DISTRIBUTION INC
S-8, EX-24.2, 2001-01-16
PERIODICALS: PUBLISHING OR PUBLISHING & PRINTING
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                                                    Exhibit 24.2

INDEPENDENT AUDITOR'S CONSENT

We hereby consent to the incorporation by reference in this Form S-8
Registration Statement of our report dated February 7, 2000 included in and
incorporated by reference in Hand Brand Distribution,  Inc.'s Annual Report on
Form 10-KSB for the fiscal year ended December 31, 1999.

SEWELL AND COMPANY, P.A.
Hollywood, Florida
January 12, 2001



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