EXHIBIT 23.2
                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     We consent to the incorporation by reference in this Registration Statement
on Form S-8 pertaining to the Sales OnLine Direct, Inc. 2001 Non-Qualified Stock
Option  Plan of our  report  dated May 7, 2001 with  respect to our audit of the
financial  statements  of Sales  OnLine  Direct,  Inc. (a Delaware  corporation)
included in its Annual  Report on Form 10-KSB and Form  10-KSB/A  for the fiscal
year ended December 31, 2000, filed with the Securities and Exchange Commission.




Wolf & Company, P.C.

Boston, MA
January 23, 2002