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112 SPECTRUM BRANDS | 2006 ANNUAL REPORT
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
The Board of Directors and Shareholders
Spectrum Brands, Inc.:
We consent to the incorporation by reference in the registra-
tion statements (Nos. 333-135274, Nos. 333-59086 and 333-
124375) on Forms S-3 and (Nos. 333-39239, 333-41815,
333-42443, 333-68250, and 333-117567) on Forms S-8, of
Spectrum Brands, Inc. of our reports dated December 14, 2006,
with respect to the consolidated balance sheets of Spectrum
Brands, Inc. and Subsidiaries as of September 30, 2006 and 2005,
and the related consolidated statements of operations, sharehold-
ers’ equity and comprehensive income (loss) and cash fl ows and the
related fi nancial statement schedule for each of the years in the
three-year period ended September 30, 2006, and management’s
assessment of the effectiveness of internal control over fi nancial
reporting as of September 30, 2006, and the effectiveness of inter-
nal control over fi nancial reporting as of September 30, 2006,
which reports appear in the annual report on Form 10-K of
Spectrum Brands, Inc.
Our report refers to the Company’s adoption of Statement of
Financial Accounting Standards No. 123(R), “Share-Based Payment”
effective October 1, 2005, the beginning of the Company’s fi scal
year ended September 30, 2006.
Atlanta, Georgia
December 14, 2006
2006 Form 10-K Annual Report
Spectrum Brands, Inc.