EXHIBIT 23.2




New Millenium Packaging Inc.
203 Royal Poinciana Way
Palm Beach, FL 33480



INDEPENDENT PUBLIC ACCOUNTANTS




Ladies and Gentlemen:




We hereby  consent to the use in this  Registration  Statement of New  Millenium
Packaging  Inc. on Form SB-1 of our report dated  December 15, 1999 and . on the
financial statements of the company, appearing in the Prospectus,  which is part
of this Registration Statement.

We also  consent  to the  reference  to our firm  under the  headings  "Selected
Financial Data" and "Experts" in such Prospectus.



/s/Durland & Company, CPAs, P.A.
Durland & Company, CPAs, P.A.



Palm Beach, Florida
February 11, 2002