EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

     We consent to the incorporation by reference in this registration statement
on  Form  S-8  for the registration of shares issued in accordance with the 2005
Stock  Incentive  Plan,  of our report dated August 9, 2004, on our audit of the
consolidated financial statements of Intrepid Technology & Resources, Inc. as of
June  30,  2004  and  for  the  year  then  ended.

/s/  Eide  Bailly,  LLP
Boise,  Idaho
June  20,  2005