[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 April 25,
2000 of Strategic Partners, Inc. for the year ended December 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
      May 5, 2000