EXHIBIT 23.4
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CONSENT OF VALUATION EXPERT
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We hereby consent to the inclusion of the discussion of our report
dated June 28, 2000 (the "Report"), in the Registration Statement of SVI
Holdings, Inc. (the "Registrant") on Form S-3, SEC File No. 333-43626, and to
the incorporation by reference in such Registration Statement of the discussion
concerning the Report contained in the Form 10-K of the Registrant for the
fiscal year ended March 31, 2000, and to the reference to us under the heading
"Experts" in the Prospectus, which is part of such Registration Statement.
/s/ Todd Poling, Managing Principal
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BUSINESS VALUATION SERVICES, INC.
San Diego, California
October 16, 2000
