Exhibit 23.2

                                                                  April 26, 2002

The Buck A Day Company Inc.
465 Davis Drive - Suite 226
Newmarket, Ontario
L3Y 2P1

     Re:  REGISTRATION STATEMENT ON FORM F-1

Dear Ladies and Gentlemen:

     Reference  is made to the  registration  statement on Form F-1 filed by The
Buck A Day  Company  Inc.,  a  corporation  incorporated  under  the laws of the
Province of Ontario  (the  "Company"),  with the United  States  Securities  and
Exchange  Commission on February 22, 2002,  Amendment No. 1 thereto filed on the
date  hereof  (collectively,  the  "Registration  Statement"),  relating  to the
registration  under the Securities Act of 1933, as amended,  of up to 29,622,974
common shares of the Company  without par value  (collectively,  the  "Shares"),
including  authorized  but  unissued  Shares being  offered by the Company.  The
Shares are to be sold to the public as follows:  (i) 3,000,000 by the Company on
a  self-underwritten  basis;  (ii) 22,522,974 by the selling  shareholders;  and
(iii) 3,900,000 underlying warrants of the Company.

     We  consent  to all  references  to us  that  appear  in  the  Registration
Statement,  the  prospectus  constituting  a part thereof and any  amendments or
supplements thereto.

                                       Best regards,

                                       /s/ Spitzer & Feldman P.C.

                                       SPITZER & FELDMAN P.C.