Exhibit 23.2



                         Consent of Roger L. Fidler, Esq.






                                   CONSENT


     I, Roger L. Fidler,  hereby  consent to the use of my opinion dated October
31, 1999, and my name under the caption "Legal Matters" in the SB-2 Registration
Statement  and  prospectus,  and any  amendments  thereto,  as  filed  with  the
Securities and Exchange Commission. of Kingsgate Acquisitions,  Inc. to be filed
with the Securities and Exchange Commission.






                                             /s/Roger L. Fidler
                                             ---------------------
                                             Roger L. Fidler



    Dated: October 31, 1999