Exhibit 23.2
CONSENT OF INDEPENDENT AUDITORS
As independent certified public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 of our Report dated April 20, 2004 of USCorp’s
Form 10-KSB/A for the fiscal year ended September 30, 2003, and to all references to our firm
included in this Registration Statement.
Sincerely,
/s/Donahue Associates LLC
Donahue Associates, LLC
Monmouth Beach, NJ
May 17, 2004