Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
ATN Capital & Participações Ltda
We hereby consent to the inclusion in this registration statement on Form SB-2 for ATN Capital & Participações Ltda. of our report , dated February 15, 2006, appearing in the Prospectus, which is a part of this Registration Statement.
We also consent to the reference to us under the caption “Experts” in such Registration Statement.
/s/ Meyler & Company, LLC
Meyler & Company, LLC
Middletown, New Jersey
February 27, 2006