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 December 7, 2001