Exhibit 23.2

 
         [LETTERHEAD OF DELISI, HENNINGER AND ASSOCIATES APPEARS HERE]



              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


      We have issued our report dated July 22, 1996 (except for Note L, as to 
which the date is March 7, 1997); accompanying the financial statements of 
Septima Enterprises, Inc. included in te annual report of Form 10-KSB, as filed 
with the Securities and Exchange Commission on September 26, 1997 (File No. 
33-25126-D). We hereby consent to the incorporation by reference of said report 
in this Registration Statement of Septima Enterprises, Inc. on Form S-8 and the 
reference to our firm in such Registration Statement.


/s/ Delisi, Henninger and Associates

DELISI, HENNINGER AND ASSOCIATES

Greensburg, Pennsylvania
October 16, 1997


  MEMBER PENNSYLVANIA AND AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS