EXHIBIT 24.2
INDEPENDENT AUDITORS' CONSENT
Ladies and Gentlemen:
We hereby consent to the use in this Registration Statement of SD Products Corp.
on Form SB-1 of our report dated December 13, 1999 on the financial statements
of the company, apearing in teh Prospectus, which is part of this REgistration
Statement.
We also consent to the reference to our firm under the headings "Selected
Financial Data" and "Expdrts" in such Prospectus.
/s/DURLAND & COMPANY, CPAs, P.A.
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Durland & Company, CPAs, P.A.
Palm Beach, Florida
August 31, 2000
