CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-2 of our report, dated March 27, 1998, on the consolidated
financial statements of SGI International and subsidiaries (the "Company") as of
and for the year ended December 31, 1997, which appears in the Company's Annual
Report on Form 10-K/A for the fiscal year ended December 31, 1997, and contains
an explanatory paragraph with respect to the Company's ability to continue as a
going concern. We also consent to the reference to our firm under the caption
"Experts" in the Prospectus of the Registration Statement.

J.H. COHN LLP

San Diego, California
December 7, 1998