EXHIBIT 23.2

                 CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in this Registration Statement of
Kingdom Ventures, Inc. (the "Company") on Form S-8 of our report dated April
15, 2002 which report includes an explanatory paragraph relating to the
Company's ability to continue as a going concern, appearing in the Company's
Annual Report on Form 10-KSB for the year ended January 31, 2002.

/s/ Wrinkle, Gardner & Company, P.C.

Wrinkle, Gardner & Company, P.C.

Friendswood, Texas
February 3, 2003