Exhibit 23


                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Stratford American Corporation:


     We consent to the inclusion of our report dated May 10, 2001,  with respect
to the balance sheets of SA Oil and Gas  Corporation as of December 31, 2000 and
1999 and the related  statements of operations,  stockholders'  deficit and cash
flows  for the  years  then  ended,  which  report  appears  in the  Form 8-K of
Stratford American Corporation dated June 29, 2001.


/s/ KPMG LLP

KPMG LLP
Phoenix, Arizona
June 29, 2001