Exhibit 23.2


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

      As independent public accountants, we hereby consent to the
incorporation by reference in this Registration Statement on Form S-8 of our
report dated June 17, 1998  in Palm Desert Art, Inc's  Form 10-K for the
year ended April 30, 1998 and to all references to our Firm included in this
Registration Statement.

                                       /S/ Berry, Dunn, McNeil & Parker


Manchester, NH
March 27, 2000