2285 Renaissance Drive
Beadle, McBride, Evans & Reeves, LLP                     Las Vegas, NV 89119
accountants and consultants				 Tel: (702) 597-0010
							 Fax: (702) 597-2767








          INDEPENDENT AUDITORS' CONSENT


          We  consent to  the  use of  Strategic Gaming  Investments,
	  Inc. on Form  14-C of our Auditors' Report, dated March 17,
	  2006,  on  the  consolidated  balance  sheet  of  Strategic
	  Gaming  Investments, Inc.  as of  December 31, 2005 and the
	  related  consolidated  statement  of operations, changes in
	  stockholders' equity,  and  cash  flows  from  inception of
	  September 27,  2005  to December 31, 2005.



	  /s/ Beadle, McBride, Evans & Reeves, LLP
	  ----------------------------------------
              Beadle, McBride, Evans & Reeves, LLP

          March 20, 2006
          Las Vegas, Nevada