EXHIBIT 23.2 CONSENT OF INDEPENDENT CHARTERED ACCOUNTING FIRM January 30, 2007 Board of Directors Catuity, Inc. 300 Preston Ave., Suite 302 Charlottesville, VA 22902 U.S.A. Dear Sirs: This letter is to constitute our consent to include the audit report of Catuity Inc. as of June 30, 2004 and 2005 in the Registration Statement filed on Form SB-2 contemporaneously herewith and subject to any required amendments thereto. Yours very truly, McInnes, Graham & Gibbs /s/ J. E. GRAHAM - ------------------------------ Jeffery E Graham Partner