Exhibit 23 a
Consent of Independent Auditors
We hereby consent to the use in Registration Statement number
33-19048-NY on Form SB-2 of our report dated October 23, 2000 with respect
to the financial statements and schedule of Murray United Development Corp.
included in its annual report on Form 10-KSB for the fiscal year ended July 31,
2000 filed with the Securities and Exchange Commission.
/s/ Albrecht, Viggiano, Zureck &
Company, P.C.
Hauppauge, NY
October 23, 2000
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Exhibit 23 (b)
Consent of Independent Auditor
We hereby consent to the use in Registration Statement number
33-19048-NY on Form SB-2 of our report dated January 24, 2000 with respect to
the financial statements of Murray United Development Corp. included in its
annual report on Form 10-KSB for the fiscal year ended July 31, 2000 filed with
the Securities and Exchange Commission.
James P. O'Day, C.P.A., P.C.
By: /s/ James P. O'Day
James P. O'Day
Glen Cove, NY
October 26, 2000
