Exhibit 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement of Power 3 Medical
Products, Inc. on Form SB-2 of our report, dated July 26, 2004, except for Notes
1, 3, 8, 11, 12, 13 and 16 as to which the date is November 12, 2004, with
respect to the financial statements of Advanced Bio/Chem, Inc., now known as
Industrial Enterprises of America, Inc., appearing in the Prospectus, which is
part of the Registration Statement.

We also consent to the reference to our firm under the caption "Experts" in the
Prospectus, which is part of this Registration Statement.

/s/ Fitts, Roberts & Co., P.C.

Houston, Texas
January 21, 2005