EXHIBIT 23.2




               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS




Commonwealth Income & Growth Fund IV, L.P.
Berwyn, Pennsylvania


We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated April 12, 2001, relating to the
financial statements of Commonwealth Income & Growth Fund IV, L.P., which is
contained in that Prospectus.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.



                                                          /s/  BDO Seidman, LLP
                                                          ----------------------
                                                          BDO Seidman, LLP


Philadelphia, Pennsylvania
June 6, 2001