Exhibit 23.2
Independent Certified Public Accountants Consent

We consent to the use of our report incorporated herein by
reference.

Our report dated April 14, 2000 contains an explanatory
paragraph that states that the Company has suffered
recurring losses from operations, which raises substantial
doubt about its ability to continue as a going concern.  The
consolidated financial statements do not include any
adjustments that might result from the outcome of that
uncertainty.

                              /s/ KPMG LLP
Minneapolis, Minnesota
April 27, 2000