Exhibit 23.2


            Consent of Independent Registered Public Accounting Firm



Catuity, Inc.
Detroit, Michigan

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement on Form S-3 of our report
dated March 17, 2005, relating to the consolidated financial statements and
schedule of Catuity, Inc. appearing in the Company's Annual Report on Form 10-K
for the year ended December 31, 2004.

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




BDO Seidman, LLP
Troy, Michigan

September 23, 2005