Exhibit 23.2


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



American Card Technology, Inc.


      We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement on Form SB-2 of our report dated August 1, 1996, except
for Note 6 which is as of December 11, 1996, relating to the financial
statements of American Card Technology, Inc., which is contained in that
Prospectus. Our report contains an explanatory paragraph regarding uncertainties
as to the Company's ability to continue as a going concern.


      We also consent to the reference to us under the captions "Selected
Financial Data" and "Experts" in the Prospectus.



                                           /s/ BDO Seidman, LLP


New York, New York
January 31, 1997