EXHIBIT 23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



        We consent to the inclusion in this  Registration  Statement on Form S-8
of our report dated may 31,  1996,  on our audit of the  consolidated  financial
statements  and  schedules  of Nevada  Energy  Company,  Inc.  (the  "company"),
included in the  Company's  Form 10-KSB for the fiscal year ended  February  29,
1996, which report is incorporated by reference herein.


/s/ Kafoury, Armstrong & Company
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Kafoury, Armstrong & Company

Date: December 23, 1996


































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