exhibit 23.2

Beckstead and Watts, LLP
Certified Public Accountants

                                     3340 Wynn Road, Suite B
                                         Las Vegas, NV 89102
                                                702.257.1984
                                            702.362.0540 fax


Securities and Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

We   have  issued  our  report  dated  February  24,   2003,
accompanying   the  financial  statements  of   Eagle   Golf
Corporation  on Form SB-2/A for the year ended December  31,
2002  and  for  the period of February 20,  1996  (inception
date)  through December 31, 2002. We hereby consent  to  the
incorporation   by   reference  of  said   report   on   the
Registration Statement of Eagle Golf Corporation on Form SB-
2/A.


Signed,

/s/ Beckstead and Watts, LLP

May 19, 2003


/1/