EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS



To the Board of Directors
Northern Ostrich, Corp


         We have issued an audit  report  dated July 22, 2002 for the year ended
May 31, 2002 and review  reports  dated  October 2, 2002,  January 6, 2003,  and
April 9, 2003 for the quarters  ended August 31,  2002,  November 30, 2002,  and
February  28, 2003,  respectively,  for  Northern  Ostrich Corp  included in the
Registration Statement Form S-8.

                                                Respectfully submitted,


                                                /S/ Robison, Hill & Co.
                                                ----------------------------
                                                Certified Public Accountants

Salt Lake City, Utah
May 29, 2003