[Letterhead of Jones, Jensen & Company, LLC]





              CONSENT OF INDEPENDENT AUDITORS'




Board of Directors
Strategic Partners, Inc.
Oxnard, California


We hereby consent to the use in this Registration Statement of Strategic
Partners, Inc. on the amended Form SB-2, of our report dated December 21,
1999 of Strategic Partners, Inc. for the year ended December 31, 1998
and for the ten months ended October 31, 1999, which are part of this
Registration Statement, and to all references to our firm included
in this Registration Statement.


      /s/ Jones, Jensen & Company

      Jones, Jensen & Company
      Salt Lake City, Utah
      March 9, 2000
 26