EXHIBIT 23.2

                             CONSENT OF TANNER + CO
                          CERTIFIED PUBLIC ACCOUNTANTS


                   We hereby  consent to the  incorporation  by reference in the
Registration  Statement on Form S-8 of our report dated November 19, 1997, which
appears in the Annual  Report on Form 10-K of  Commodore  Applied  Technologies,
Inc. and subsidiaries for the  year  ended April 30, 1997 , and to the reference
of our firm under the caption "Experts" in the Prospectus.

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