EXHIBIT 23.2


                             CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS






Nexland, Inc.
1101 Brickell Avenue
North Tower, 2nd Floor
Miami, Florida  33131

We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement  of our report dated  January 26, 2001,  relating to the
consolidated  financial  statements of Nexland,  Inc. and  Subsidiary,  which is
contained  in that  Prospectus.  Our report  contains an  explanatory  paragraph
regarding the Company's ability to continue as a going concern.

We also  consent  to the  reference  to us under the  caption  "Experts"  in the
Prospectus.





BDO Seidman, LLP
Miami, Florida
August 7, 2001




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