[Company Logo]
Nussbaum Yates & Wolpow, P.C.
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Certified Public Accountants
                                       445 BROAD HOLLOW ROAD, MELVILLE, NY 11747
                                            (516) 845-5252    FAX (516) 845-5279



                     


                         CONSENT OF INDEPENDENT AUDITORS


We have issued our report dated February 7, 1997  accompanying the consolidated
financial  statements  and  schedules  included  in the  Annual  Report of Sirco
International  Corp. and  subsidiaries  on Form 10-K for the year ended November
30, 1996.  We hereby consent to the incorporation by reference of said report in
Registration  Statement No. 333-637 of Sirco International Corp. on Form S-8 and
in Registration Statement No. 333-481 of Sirco International Corp. on Form S-3.








                                        /s/NUSSBAUM YATES & WOLPOW, P.C.
                                        --------------------------------
                                           NUSSBAUM YATES & WOLPOW, P.C.



Melville, New York
February 24, 1997