S D PRODUCTS INC
SB-1/A, EX-23.2, 2000-07-20
SHORT-TERM BUSINESS CREDIT INSTITUTIONS
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EXHIBIT 24.2





               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors
SD Products, Inc.


We hereby consent to the use in this Registraion  Statement of SD Products Corp.
on Form SB-1 of our report dated  December 13, 1999 on the financial  statements
of the company, appearing in the Prospectus,  which is part of this Registration
Statement.

We also  consent  to the  reference  to our firm under the  heardings  "Selected
Finanical Data" and "Experts" in such Prospectus.





                                                  /s/Durland & Company, CPAs, BA
                                                   DURLAND & COMPANY, CPAs, P.A.

Palm Beach, Florida
July 17, 2000




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