EXHIBIT 23.2

                        CONSENT OF KAUFMAN ROSSIN & CO.








                             CONSENT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANT


               We hereby consent to the  incorporation by reference in this
               Registration  Statement  on Form  S-8 of our  report,  dated
               December 27, 2002,  relating to the  consolidated  financial
               statements of Wilmington Rexford,  Inc. and Subsidiaries for
               the year ended  September 30, 2002,  and to the reference of
               our Firm under the caption "Experts" in the Prospectus.



                                            /s/ KAUFMAN, ROSSIN & CO.

                                            KAUFMAN, ROSSIN & CO., P.A.



KAUFMAN
ROSIN &
CO. Professional
    Association
Certified Public Accountants
                                Miami, Florida
                                June 8, 2004