EXHIBIT 23.2


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT



We hereby consent to the use in this Registration  Statement on Form SB-2 of our
report dated  August 15, 2000,  relating to the  financial  statements  of Crest
View, Inc., and to the reference to our Firm under the caption  "Experts" in the
Prospectus.






                                                    ----------------------------
                                                    LAZAR LEVINE & FELIX LLP

New York, New York
September  14, 2000