EXHIBIT 23.2 STEVEN HOLLAND, CPA 3914 MURPHY CANYONRD., STE. A126 SAN DIEGO, CA. 92123 (619) 279-1640 I have prepared the attached audited financial statements for Innovative Medical Services for the fiscal years ended July 31, 1998 and 1997 contained in the Company's annual report on Form 10-ksb for the fiscal year ended July 31, 1998 and do hereby consent to their inclusion with the company's intended registration statement on Form S-8. /s/STEVEN HOLLAND - ----------------- Steven Holland, CPA December 21, 1998