EXHIBIT 23.2

                     CONSENT OF GORDON, HUGHES & BANKS, LLP










                     CONSENT OF GORDON, HUGHES & BANKS, LLP
                  INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the reference to our firm under the caption "Experts" in Amendment
2 of the Registration  Statement on Form SB-2 of V2K International,  Inc. and to
the inclusion  therein of our report dated February 7, 2007, with respect to the
financial  statements  of V2K  International,  Inc. as of September 30, 2006 and
2005, and for the year ended  September 30, 2006 and nine months ended September
30, 2005.



                                       /s/ GORDON, HUGHES & BANKS, LLP

                                       GORDON, HUGHES & BANKS, LLP

Greenwood Village, Colorado
May 29, 2007