EXHIBIT 23.2
                                                                    ------------


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

         We consent to the inclusion in this Registration Statement on Form
SB-2, (the "Registration Statement") of Global Matrechs, Inc. and subsidiaries
(the "Company"), of our reports dated May 10, 2005 and May 12, 2004, which
reports include an explanatory paragraph as to an uncertainty with respect to
the Company's ability to continue as a going concern, appearing in the
Prospectus, which is a part of such Registration Statement. We also consent to
the reference to our firm under the caption "Experts".



/s/ Sherb & Co, LLP.
- ------------------------
Sherb & Co, LLP.
New York, New York
July 8, 2005