EXHIBIT 23.1


                          INDEPENDENT AUDITORS' CONSENT

Securities and Exchange Commission
Washington, DC




We consent to the use in this  Registration  Statement of Sports  Information  &
Publishing  Corp.  on Form SB-2,  Amendment 4, of our report dated  November 27,
2002, appearing in the Prospectus and the Selected Financial Data, 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 10, 2003