EXHIBIT 16.5

Kerkering, Barberio & Co. P.A.
Certified Public Accountants Established 1972


January 7, 2002

United States Securities Exchange Commission
Washington, DC 20549


Re: Surgical Safety Products, Inc. Form 8-K, Item 4(a) and Form 8-KA


Dear Sir or Madam.

This letter is written in reference to the  statements  made in Surgical  Safety
Products, Inc. Form 8- K item 4(a) and Form 8-KA. Kerkering, Barberio & Co., PA.
has been provided a copy of the disclosures  made by Surgical  Safety  Products,
Inc. regarding Item 4(a) Changes in Registrant's  Certifying Accountant.  We are
in agreement with the statements made by Surgical Safety Products, Inc.

Kerkering,  Barberio & Co., P.A. has provided audited  financial  statements for
the years ended  December 31, 2000 and 1999.  In addition,  we have reviewed the
company's 10-Q filings through the quarter ended June 30, 2001,  which was filed
August 15, 2001. The audited  financial  statements for the years ended December
31, 2000 and 1999  contained  going concern  qualifications  but such  financial
statements did not contain any adjustments for the uncertainties  stated therein
or  other  modifications  and were  not  subject  to an  adverse,  qualified  or
disclaimer of opinion.

We acknowledge the decision to change  accountants  related to outstanding  fees
and is not the result of any disagreements  related to accounting  principles or
practices,  financial  statement  disclosures  or auditing  scope or  procedures
during the past two fiscal  years or interim  period  ended  November  15, 2001,
although we provided no services for the period August 15, 2001 through November
15, 2001.


Sincerely,

/s/Kerkering, Barberio & Co., P.A.

Kerkering, Barberio & Co., P.A.
RJL/am


 8430 Enterprise Circle, Suite 120, Bradenton, Florida 34202 (at LakewoodRanch)
                  P0. Box 49348, Sarasota, Florida 34230-6348

                      Tel (941) 365-4617 Fax (941) 954-3207
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                                   SEC Section