MOORE
& ASSOCIATES, CHARTERED
ACCOUNTANTS AND
ADVISORS
PCAOB
REGISTERED
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the use, in the statement on Form 10-K of Secured Diversified
Investment, Ltd. of our report dated February 20, 2009 on our audit of the
consolidated financial statements of Secured Diversified Investment, Ltd. as of
December 31, 2008 and 2007, and the related consolidated statements of
operations, stockholders’ equity and cash flows for the years then
ended.
/s/ Moore & Associates,
Chartered
Moore
& Associates Chartered
Las
Vegas, Nevada
March 31,
2009
6490 West Desert Inn Road,
Las Vegas, NV 89146 (702)253-7499 Fax
(702)253-7501