EXHIBIT 23.2



                                    LAW OFFICES OF
                                           
                                   C. TIMOTHY SMOOT
                                      Suite 174
                               23505 Crenshaw Boulevard
                           Torrance, California  90505-5221
                                           
    Telephone: 310/530-3366                         Telecopier: 310/530-2211   
                                                     E-mail: smoot@earthlink.net


                                  CONSENT OF COUNSEL
                                           


Material Technologies, Inc.
East Tower, Suite 705
11835 W. Olympic Blvd.
Los Angeles, CA  90064




    C. Timothy Smoot, Esq., hereby consents (1) to the use of his opinion dated
March 14, 1997, relating to Material Technologies, Inc., a Delaware corporation,
filing an S-1 Registration Statement with the Securities and Exchange Commission
for distribution of 369,172 shares of Class A Common Stock of Material
Technologies, Inc., ("Matech") and (2) to the reference to the Law Offices of C.
Timothy Smoot under "Experts" in the Registration Statement on Form S-1 and
Amendments thereto relating to registering such shares under the Securities Act
of 1933.



Torrance, California                                  C. Timothy Smoot
March 14, 1997                                   C. Timothy Smoot, Attorney