EXHIBIT 23.2



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of our report dated March 24,  2006,  except for Note 17(B) as to which
the date is March 31, 2006,  which  appears on page F-1 of the Annual  Report on
Form 10-KSB of Incentra  Solutions,  Inc.  (the  "Company")  (which  includes an
explanatory  paragraph  relating to the Company's ability to continue as a going
concern and an explanatory  paragraph  relating to the Company's 2005 accounting
for goodwill  recorded in connection  with business  acquisitions  that occurred
during the first quarter of 2005) for the year ended December 31, 2005.


/s/ GHP Horwath, P.C.


July 6, 2006
Denver, Colorado