Exhibit 23.2

                         CONSENT OF INDEPENDENT AUDITORS

Crest View, Inc.

     We hereby consent to the use in this Amendment No. 4 to the Registration
Statement on Form SB-2 of our report dated August 20, 2001, relating to the
financial statements of Crest View, Inc. (a development stage company), and to
the reference to our firm under the caption "Experts" in the registration
statement.



                                                       LAZAR LEVINE & FELIX LLP

New York, New York
February 7, 2002