In a recent issue of the Gazette, S. Parameśwaran introduced S·P numbers. A positive integer n is an S·P number if it equals the sum s of its digits multiplied by the product p of its digits, i.e. n = sp. Subsequently, H. J. Godwin showed that in any number base the number of S·P numbers is finite, and A. F. Beardon and K. Robin McLean enumerated all S·P numbers in base 10 (namely, 1, 135, and 144). We generalise Beardon’s technique from base 10 to an arbitrary base to determine all S·P numbers in bases 2 through 12. Contrary to the claims of Godwin, we find 4-digit and 5-digit S·P numbers in base 11.