EXHIBIT 23.2



                         CONSENT OF INDEPENDENT AUDITORS

We consent to the use in this Registration  Statement on Form SB-2 Amendment No.
4 of our report dated October 26, 2000, relating to the financial  statements of
Arcoplate  Division -- Collier  Unit Trust for June 30, 2000 and for each of the
two years in the  period  then  ended and the  reference  to our firm  under the
caption "Experts" in this Registration Statement.

                             /s/ FELDMAN SHERB & CO., P.C.
                                 -----------------------------
                                 FELDMAN SHERB & CO., P.C.
                                 Certified Public Accountants

New York, New York
May 30, 2001