WALLACE SANDERS & COMPANY
                               Crosspoint Atrium
                          8131 LBJ Freeway, Suite 875
                              Dallas, Texas 75251
                                Tel 972-690-6301
                                Fax 972-669-3462



Securities and Exchange Commission
Washington, D.C. 20549



Gentlemen:

We were previously the independent  accountants for Household  Direct.com,  Inc.
and subsidiary (a development stage company), and on June 9, 2000 we reported on
the  consolidated  financial  statements  of  Household  Direct.com,   Inc.  and
subsidiary as of December 31, 1999 and 1998 and for the year ended  December 31,
1999 and for the period from May 18, 1998  (inception)  to December 31, 1998. On
September  11, 2000 we  informed  Household  Direct.com  that we had merged with
McGladrey & Pullen, LLP and we would no longer be the independent accountants of
Household Direct.com, Inc. We have read Household Direct.com,  Inc.'s statements
included  under Item 4 of its Form 8-K for  September 22, 2000 and we agree with
such statements.


/s/Wallace Sanders & Company
Wallace Sanders & Company
Dallas, Texas
September 22, 2000