Exhibit 23.2


January 8, 1999                REGULAR MAIL

CBQ, Inc.
4851 Keller Springs
Dallas TX 75248


Re:   Form S 8 Filing

Gentlemen:

Please allow this letter to serve as my consent to the filing of, and  reference
in the  prospectus  to, my opinion dated even date herewith in the  registration
statement under the referenced matter.

If you have any questions with regards to the above matter, please call.


Very truly yours,



/s/ Mark S. Pierce
- ------------------
Mark S. Pierce