Exhibit 23.2

        CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report  dated  October 22, 2002  accompanying  the  financial
statements of Premium Financial Services & Leasing, Inc., which are 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
Certified Public Accountants
Salt Lake City, Utah
December 11, 2002