Exhibit 23.2

        CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report  dated  January 30, 2002  accompanying  the  financial
statements of Alph-Net  Consulting Group, Ltd.,  appearing in the current report
on form 10-KSB,  filed with the securities  and exchange  commission on February
15, 2002,  which is  incorporated  by  reference in this Form SB-2  registration
statement.  We consent to the  incorporation  by reference  in the  registration
statement of the aforementioned report.



                             /s/ Robison, Hill & Company
                             Robison, Hill & Company
                             Salt Lake City, Utah
                             February 28, 2002