EXHIBIT 23






INDEPENDENT AUDITORS' CONSENT




We consent to the incorporation by reference in Registration Statements
333-10527 and 333-67182 of Sports Resorts International, Inc. on Form S-8  and
Form S-2, respectively, of our reports dated March 26, 2002 appearing in this
Annual Report on Form 10-K of Sports Resorts International, Inc. for the year
ended December 31, 2001.


/s/Deloitte & Touche LLP
Ann Arbor, Michigan


March 26, 2002