EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITORS



We consent to the  incorporation by reference in the  registration  statement on
Form S-8 of Elephant  Talk  Communications,  Inc. of our report  dated March 21,
2003 on our audit of the  consolidated  financial  statements  of Elephant  Talk
Communications,  Inc. as of December 31, 2002, and the results of its operations
and cash flows for the year ended December 31, 2002.


/s/ Kabani & Company, Inc.
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Kabani & Company, Inc.
Certified Public Accountants
Fountain Valley, California
August 6, 2003