[Company Logo] Nussbaum Yates & Wolpow, P.C. - -------------------------------------------------------------------------------- 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