Exhibit 23.2

        CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report  dated  August 19,  2004  accompanying  the  financial
statements of Horse Sense Stable Services,  Inc., which is included in this Form
SB-2 registration statement. We consent to the incorporation by reference in the
registration statement of the aforementioned reports.



                             /s/ Robison Hill & Company
                             Robison Hill & Company
                             Certified Public Accountants
                             Salt Lake City, Utah
                             August 19, 2004