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                                                                    EXHIBIT 24.1

                          INDEPENDENT AUDITORS' CONSENT



We consent to the use in Registration Statement No. 33-45671 of Utopia 
Marketing, Inc. (formerly Sam & Libby, Inc.) (the "Company") on Form S-8 of our
report dated February 7, 1997 appearing in the Annual Report on Form 10-K of Sam
& Libby, Inc. for the year ended December 28, 1996.

Our audits of the financial statements referred to in our aforementioned report
also included the financial statement schedule of Utopia Marketing, Inc.
(formerly Sam & Libby, Inc.), listed in Item 14(a)2. This financial statement
schedule is the responsibility of the Corporation's management. Our
responsibility is to express an opinion based on our audits. In our opinion,
such financial statement schedule, when considered in relation to the basic
financial statements taken as a whole, presents fairly in all material respects
the information set forth therein.




New York, New York
March 25, 1997