EXHIBIT 23.2


                               IKON VENTURES, INC.

                          INDEPENDENT AUDITORS' REPORT

       Independent Auditors' report to the members of IKON Ventures, Inc.

The board of directors and stockholders

We have audited the  accompanying  consolidated  balance sheet of Ikon Ventures,
Inc. as of December 31, 2000 and December 31, 1999 and the related  statement of
income,  stockholders' equity and cash flows for the two years then ended. These
financial  statements are the  responsibility of the Company's  management.  Our
responsibility  is to express an opinion on these financial  statements based on
our audit.

We conducted  our audit in  accordance  with U.S.  Generally  Accepted  Auditing
Standards.  Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement.  An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.  An audit also includes
assessing the  accounting  principles  used and  significant  estimates  made by
management,  as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material  respects,  the  financial  position of Ikon  Ventures,  Inc. as of
December 31, 2000 and December  31, 1999 and the results of its  operations  and
cash  flows for the two  years  then  ended in  conformity  with U.S.  Generally
Accepted Accounting Principles.

The  accompanying  financial  statements  have been prepared  assuming that Ikon
Ventures,  Inc. will continue as a going concern.  As discussed in Note 2 to the
financial  statements,  Ikon Ventures,  Inc. has suffered losses from operations
resulting in significantly  depleted cash flows. These matters raise substantial
doubt about the ability of Ikon  Ventures,  Inc. to continue as a going concern.
The  directors'  plans in regard to these matters are also  described in Note 2.
The financial  statements do not include any adjustments  that might result from
the outcome of this uncertainty.

                                                                     HLB Kidsons

                                                             Registered Auditors

                                                           Chartered Accountants

London

March 6, 2001