EXHIBIT 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Amendment No. 3 to Registration Statement on Form SB-2 of Collins Growth & Income Fund, LLC of our report dated March 5, 2004 relating to the consolidated financial statements of Collins Financial Services USA, Inc. and subsidiaries, which appears in this Form SB-2.
/s/ Helin, Donovan, Trubee & Wilkinson, LLP
Austin, Texas
August 2, 2004