EXHIBIT 23.2

                            CONSENT OF INDEPENDENT
                         CERTIFIED PUBLIC ACCOUNTANTS


We have issued our report dated May 15, 2000, accompanying the financial
statements of Mirenco, Inc. contained in the Registration Statement and
Prospectus filed on October 11, 2000. We consent to the use of the
aforementioned reports in the Registration Statement and Prospectus, and to the
use of our name as it appears under the caption "Experts."

/s/ GRANT THORNTON LLP

Kansas City, Missouri
October 11, 2000