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