David E. Coffey                3651 Lindell Rd., Suite H, Las Vegas, NV 89103

Certified Public Accountant      702-871-3979

United States Securities and Exchange Commission:

     I have reviewed the Current Report on Form 8-K prepared by Design Products,
Inc., dated September 15, 2000, concerning the matter of Item No. 4: 'Changes In
Registrant's Certifying Accountant'. I audited the financial statements of
Design Products, Inc. (the 'Company') for the period August 8, 1993 (date of
inception of the Company) through December 31, 1998.

     In my opinion, the Company's December 31, 1998 financial statements
presented fairly, in all material respects, the financial position of the
Company as of that date. There were no disagreements between the Company and
myself on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure which would require disclosure in the
Company's Current Report on Form 8-K. My report on the Company's financial
statements for the period from August 8, 1993 to December 31, 1998 contained no
adverse opinion or disclaimer of opinion, and was not qualified or modified as
to uncertainty, audit scope or accounting principles.

September 15, 2000                             /s/ David Coffey, C.P.A.
                                              _________________________
                                                  David Coffey, C.P.A.