SPORTAN UNITED INDUSTRIES INC
S-8, EX-23.2, 2000-10-20
SPORTING & ATHLETIC GOODS, NEC
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Exhibit  23.2


INDEPENDENT  AUDITORS'  CONSENT

We  consent to the use in this Form S-8 Registration Statement of Sportan United
Industries,  Inc.  of  our  report  dated  December  16,  1999  (relating to the
financial statements of Sportan United Industries, Inc. not presented separately
herein).


Malone  &  Bailey
Houston,  Texas

October  16,  2000


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