EXHIBIT 23.2


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

     We have  issued our report  dated  January  15,  1998,  which  includes  an
explanatory  paragraph  discussing  the  factors  described  in  Note  3 to  the
financial  statements  about Alchemy  Holdings,  Inc.'s ability to continue as a
going  concern.  Such  notes  accompany  the  financial  statements  of  Alchemy
Holdings,  Inc.  contained  in  the  Registration  Statement  on  Form  S-4  and
Prospectus.  Further,  we have issued our report dated  January 15, 1998,  which
includes an explanatory  paragraph discussing the factors described in Note 1 to
the financial statements about Cigarette Racing Team, Inc.'s ability to continue
as a going concern.  Such notes accompany the financial  statements of Cigarette
Racing  Team,  Inc.  contained  in the  Registration  Statement  on Form S-4 and
Prospectus.

     We consent  to the use of the  aforementioned  reports in the  Registration
Statement  and Joint Proxy  Statement/Prospectus,  and the use of our name as it
appears under the caption "Experts."


JERE J. LANE, CPA
Coral Springs, Florida 33065
July 8, 1999