EXHIBIT 23.2


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



September 30, 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  110,000,000  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 2004 No. 4,
as  well  as  the  registration of 30,000,000 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  2004 No. 4. 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