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                                                                    EXHIBIT 23.2

                   [CROUCH, BIERWOLF & ASSOCIATES LETTERHEAD]


The Board of Directors
Pet Quarters, Inc.
120 East Front Street
Lonoke, Arkansas 72086

     We hereby consent to the use of our report dated October 25, 1998 in the
Registration Statement on Form S-8 dated June 27, 2001 related to the financial
statements of Pet Quarters, Inc., which appear in such Registration Statement.
We also consent to the references to us under the heading "Experts" in such
Registration Statement.

/s/ CROUCH, BIERWOLF & ASSOCIATES
Crouch, Bierwolf & Associates
Certified Public Accountants

/s/ CROUCH, BIERWOLF & ASSOCIATES
Salt Lake City, Utah
June 27, 2001