EXHIBIT 23.2



                   [Merdinger, Fruchter, Rosen & Company, P.C.
                    Certified Public Accountants Letterhead]


                       CONSENT OF INDEPENDENT ACCOUNTANTS



         We consent  to the  incorporation  by  reference  in this  registration
statement on Form S-8 of AMERICAN SPORTS  DEVELOPMENT GROUP, INC. of our report,
dated  January  25,  2002,  relating  to the  financial  statements  of AMERICAN
INFLATABLES,  INC. for the year ended December 31, 2001, which report appears in
the annual  report on Form 10-KSB of  AMERICAN  INFLATABLES,  INC.  for the year
ended December 31, 2001.

We also consent to the incorporation by reference of our report,  dated March 1,
2002,  except for Note 16 as to which the date is May 17, 2002,  relating to the
consolidated financial statements of American Sports Development Group, Inc. and
Subsidiaries,  which appear in Form 8-KA filed on July 31, 2002. We also consent
to the reference to our firm under the caption "Experts."

                 /s/ Merdinger, Fruchter, Rosen & Company, P.C.
                          Certified Public Accountants


New York, New York
September 26, 2002