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78 SPECTRUM BRANDS | 2007 ANNUAL REPORT
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 statement (No. 333-135274) on Form 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, 2007, with respect to the consolidated balance
sheets of Spectrum Brands, Inc. and subsidiaries (the Company)
as of September 30, 2007 and 2006, and the related consoli-
dated statements of operations, shareholders’ equity (defi cit)
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, 2007, and management’s
assessment of the effectiveness of internal control over fi nancial
reporting as of September 30, 2007, and the effectiveness of
internal control over fi nancial reporting as of September 30,
2007, 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. 158, “Employers’ Account-
ing for Defi ned Benefi t Pension and Other Postretirement Plans,”
as of September 30, 2007.
Atlanta, Georgia
December 14, 2007