Exhibit 23.2

                         CONSENT OF INDEPENDENT AUDITORS

To whom It May Concern:
                                                       January 17, 2000

         The  firm of Barry  L.  Friedman,  P.C.,  Certified  Public  Accountant
consents to the  inclusion of their report of January 17, 2000 on the  Financial
Statements of Lazzara Financial Asset Recovery, Inc., as of December 31, 1999 in
any  filings  that  are  necessary  now or in the  near  future  with  the  U.S.
Securities and Exchange  Commission.

Very truly yours,


/s/ Barry L. Friedman
Certified Public Accountant