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 Amendment No. 2 to Form S-1 Registration Statement of our report dated August 24, 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 September 28, 2001