[Letterhead of Jones, Jensen & Company, LLC]



                       CONSENT LETTER


Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


We hereby consent to the use in this Registration Statement of Strategic
Partners, Inc. on the Form SB-2, of our report dated April  25, 2000 of
Strategic Partners, Inc. for the year ended December 31, 1999, which is part
of this Registration Statement, and to all references to our firm included
in this Registration Statement.



      Jones, Jensen & Company
      Salt Lake City, Utah
      November 1, 2000



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