EXHIBIT 23.2


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



January 28, 2005


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  1,500,000,000  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 2005 No. 2,
as  well  as  the registration of 500,000,000 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 2005 No. 2.  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