EXHIBIT 23.2



                         Glast, Phillips & Murray, P.C.
                          815 Walker Street, Suite 1250
                              Houston, Texas 77002
                                 (713) 237-3135




November 7, 2003

U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:     ATNG Inc. - Form S-8

Gentlemen:

     I have acted as counsel to ATNG Inc., a Nevada corporation (the "Company"),
in  connection  with  its  Registration  Statement  on  Form S-8 relating to the
registration  of  78,000,000  shares  of its common stock, ("Incentive Shares"),
$0.001  par  value  per  Incentive  share,  which  are  issuable pursuant to the
Company's  Employee Stock Incentive Plan for the Year 2003 No. 5, as well as the
registration  of  20,000,000 shares of its common stock ("Stock Shares"), $0.001
par  value  per  Stock  Share,  which  are  issuable  pursuant  to the Company's
Non-Employee Directors and Consultants Retainer Stock Plan for the Year 2003 No.
5.  I  hereby consent to all references to my firm included in this Registration
Statement,  including  the  opinion  of  legality.

                                       Very truly yours,

                                       /s/  Norman T. Reynolds

                                       Norman T. Reynolds