EXHIBIT 23.2
DURLAND & COMPANY
CERTIFIED PUBLIC ACCOUNTS
A PROFESSIONAL ASSOCIATION
STEPHEN H.DURLAND 340 ROYAL PALM WAY, 3RD FLOOR MEMBERS OF:
----------------- PALM BEACH, FL 33480 FLORIDA INSTITUTE
ALSO CERTIFIED IN (561) 822-9995 * FAX 822-9942 OF CPAS
CA, CO, GA, LA, MA,
MD, MS, NC, NJ, NY,
SC, TX, WI
SD Products Corp.
Atlanta, GA
INDEPENDENT AUDITOR'S CONSENT
Ladies and Gentlemen:
We hereby consent to the incorporation by reference in the Registration
Statement of SD Products Corp., on Form SB-1 of our report dated December 20,
2000, on the financial statements of the company, as of September 30, 20000 and
for the year then ended included in the Company's 2000 Annual Report on Form
10-KSB.
/s/ Durland & Company, CPAs, P.A.
Durland & Company, CPAs, P.A.
Palm Beach, Florida
December 26, 2000
