EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We hereby consent to the use in this Registration  Statement on Form SB-2 of our
report,  dated  February  18,  2000,  relating to the  financial  statements  of
Advanced  Optics  Electronics  Inc. We also consent to the reference to our Firm
under the caption "Experts".





/s/ Neff & Ricci LLP
------------------------
Neff & Ricci LLP
Albuquerque, New Mexico
September 21, 2001