EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

         We consent to the incorporation by reference in this Registration
Statement on Form S-8 pertaining to the Third Amended and Restated Janex
International, Inc. 2000 Combination Stock Option Plan of our report dated April
6, 2001 with respect to the consolidated financial statements of Janex
International, Inc. (a Colorado corporation) included in its Annual Report on
Form 10-KSB for the year ended December 31, 2000, filed with the Securities and
Exchange Commission.

/s/ Abrams & Company, P.C.

Melville, New York
August 10, 2001