Exhibit 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



To the Board of Directors and Stockholders
APO Health, Inc.
Oceanside, New York

We hereby consent to the incorporation by reference in the Form S-8 Registration
Statement  to be filed on or about  October  26,  2005 our annual  report  dated
December  28, 2004  relating to the  consolidated  financial  statements  of APO
Health, Inc. as of September 30, 2004 and 2003 and for the years ended September
30, 2004, 2003 and 2002.


/s/ Linder & Linder
Linder & Linder
Certified Public Accountants



Dix Hills, New York
October 26, 2005