EXHIBIT 23.2


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



July 15, 2004


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

Re:  Marmion Industries Corp. - Form S-8

Gentlemen:

     I  have  acted as counsel to Marmion Industries Corp., a Nevada corporation
(the  "Company"),  in  connection  with  its  Registration Statement on Form S-8
relating  to  the  registration  of  50,000,000  shares  of  its  common  stock,
("Incentive  Shares"),  par value $0.001 per Incentive Share, which are issuable
pursuant to the Company's Employee Stock Incentive Plan for the Year 2004 No. 3,
as  well  as  the  registration of 50,000,000 shares of its common stock ("Stock
Shares"),  par  value $0.001 per Stock Share, which are issuable pursuant to the
Company's  Non-Employee  Directors  and  Consultants Retainer Stock Plan for the
Year 2004 No. 3.  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


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