Exhibit 23.2
                                                Consent of Harry Winderman, Esq.

August 2, 1999
Board of Directors
Atlantic International Entertainment, Ltd.

Gentlemen:

            I have acted as counsel for  Atlantic  International  Entertainment,
Ltd. (the  "Corporation")  in connection with the  registration on Form S-8 (the
"registration statement") of 1,250,000 shares of the Corporation's common stock,
$.0001 par value per share registering the shares of common stock.

            On the basis of  investigation  as I deemed  necessary,  I am of the
opinion that:

           (1)    the  Corporation  has been duly  incorporated  and is  validly
                  existing under the laws of the State of Delaware; and

           (2)    the common  shares have been duly  authorized  and are validly
                  issued,  fully paid and nonassessable.

                  I consent to the use of my name under the heading "Validity of
                  shares of  common  stock" in the  prospectus  included  in the
                  registration statement and to the filing of this opinion as an
                  Exhibit to the registration statement.


Very truly yours,

/s/ HARRY WINDERMAN, ESQ.
HARRY WINDERMAN, ESQ.