MERIDIAN USA HOLDINGS INC
SB-2, EX-23.1, 2000-12-21
SUGAR & CONFECTIONERY PRODUCTS
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                         CONSENT OF INDEPENDENT AUDITORS

     We  consent  to  the use in this Registration Statement on Form SB-2 of our
report dated March 30, 2000 relating to the financial statements of Meridian USA
Holdings,  Inc.  and  subsidiary as of December 31, 1999 and for the years ended
December  31,  1999  and  1998  and  the reference to our firm under the caption
"Experts"  in  this  Registration  Statement.

                                    /s/  Feldman  Sherb  &  Co.,  P.C.
                                    Certified  Public  Accountants

New  York,  New  York
December  20,  2000




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