Exhibit 23.2


               Consent of Independent Certified Public Accountants

                                   MacKay LLP


     We consent to the incorporation by reference in GlobeTech  Ventures Corp.'s
Registration  Statement  on Form  S-8  pertaining  to  stock  option  agreements
representing  3,025,000  common  shares of our report  dated March 28, 2003 with
respect to the  consolidated  financial  statements of GlobeTech  Ventures Corp.
included  in its  Annual  Report on Form 20-F for the year ended  September  30,
2002, filed with the United States Securities and Exchange Commission.


Vancouver, British Columbia
March 19, 2004

                                              /s/ Mackay, LLP,
                                              Chartered Accountants