Exhibit 23.2

            Consent of Independent Registered Public Accounting Firm



We consent to the incorporation by reference in the Registration  Statement Form
S-8 (No.  333-07377)  pertaining to the 1995 Stock Option Plans, in Registration
Statement  Form S-8 (No.  333-53400)  pertaining  to the Special  Purpose  Stock
Option Plan, in Registration  Statement Form S-8 (No.  333-73000)  pertaining to
the 2001 Employee Stock Purchase Plan, in  Registration  Statement Form S-8 (No.
333-73002)  pertaining  to the  2000  Stock  Option  Plan  and  in  Registration
Statement  Form S-8 (No.  333-72998)  pertaining  to the 2001  Consultant  Stock
Purchase  Plan of SPAR Group,  Inc.  and with  respect to the  December 31, 2005
consolidated  financial  statements of SPAR Group,  Inc.  included in the Annual
Report  (Form  10-K),  for the year ended  December 31, 2005 of as of our report
dated 10 March 2006 with  respect to the  financial  statements  of SPAR Turkey,
Ltd. as of December 31, 2005 and for the year then ended.


                           /s/ Gureli Yeminli Mali Musavirlik A.S.
                           an independent member of Baker Tilly International

Istanbul, Turkey
March 10, 2006