<PAGE>
EXHIBIT 23.3
CONSENT OF KURT D. SALINGER, C.P.A.
<PAGE>
CONSENT OF
KURT D. SALINGER, C.P.A.
The undersigned hereby consents to the inclusion of its report on the
financial statements of Rollercoaster, Inc. for the periods ending December
31, 1996, 1997, 1998 and 1999, and to the reference to it as experts in
accounting and auditing relating to said financial statements, in the Proxy
for San Diego Soccer Development Corporation and Registration Statement for
Rollercoaster, Inc.
/s/ Kurt D. Salinger
-----------------------------
KURT D. SALIGER, C.P.A.
5000 W. Oakey, Suite A-4
Las Vegas, Nevada 89146
Dated: September 8, 2000