[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  4, 1998  (except for Note 15, as to
which the date is February 27, 1998)  accompanying  the  consolidated  financial
statements  and schedule  included in the Annual  Report of Sirco  International
Corp.  and  subsidiaries  on Form 10-K for the year ended  November 30, 1997. 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. 333-25971 and No.  333-27911 of Sirco  International
Corp. on Form S-3.








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



Melville, New York
March 25, 1997