INDEPENDENT AUDITORS' CONSENT


Securities and Exchange Commission
Washington, D.C.


We consent to the use in this  Registration  Statement of Sports  Information  &
Publishing  Corp. on Form SB-2, of our report dated October 26, 2001,  appearing
in the Prospectus, which is part of this Registration Statement.

We also  consent to the  reference  to us under the  heading  "Experts"  in such
Prospectus.



/s/ Cordovano and Harvey, P.C.
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Cordovano and Harvey, P.C.
Denver, Colorado
January 24, 2002