Exhibit (23) (a)

                                                    James P. O'Day, C.P.A., P.C.
                                                               21 Village Square
                                                       Glen Cove, New York 11542
                                                              Phone 516-671-0513
                                                                Fax 516-671-5353

                         INDEPENDENT AUDITORS' CONSENT

We hereby  consent to the use in this  Registration  Statement of Murray  United
Development  Corp.  on Form SB-2 of our report dated April 6, 2000  appearing in
the Prospectus,  which is part of such  Registration  Statement  relating to the
financial  statements of Murray United Development Corp. and to the reference to
our Firm under caption "Experts" in such Prospectus.

                                        James P. O'Day, C.P.A., P.C.
                                        /s/ James P. O'Day
                                        By: James P. O'Day

April 6, 2000
Glen Cove, New York




                                                                Exhibit (23) (b)

The Consent of Haley Weinblatt & Calcagni, LLP is contained in Exhibit 5.