Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby  consent to the  incorporation  by reference in the  Registration
Statements  on  Form  S-3  (No.  333-33000,   333-94723,  333-64755,  333-64605,
333-59523,  333-57613,  333-81533,  333-51067,  333-45139, 333-37713, 333-25431,
333-81533  and  333-38068),  in the  Registration  Statements  on Forms S-8 (No.
333-31969,  333-93117, 333-92327, 333-11294, 33388421 and 333-39553), and in the
Registration   Statement  on  Forms  S-4  (No.  333-38420)  of  Applied  Digital
Solutions, Inc. and subsidiaries (formerly Applied Cellular Technology, Inc.) of
our report dated  February 24, 1998  relating to the  financial  statements  and
financial statement  schedule,  which appears in the Annual Report on Form 10-K,
as amended.




 /S/ Rubin, Brown Gornsetin & Co. LLP
Rubin, Brown Gornsetin & Co. LLP
St. Louis, Missouri
April 23, 2001