EXHIBIT 23.2

ImagineNet Corp.
222 Lakeview Ave., Suite 160
West Palm Beach, FL 33401


                         INDEPENDENT PUBLIC ACCOUNTANTS


Ladies and Gentlemen:

We hereby consent to the use in this Registration  Statement of ImagineNet Corp.
on Form SB-1 of our report dated JDecember 15, 1999 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
November 20, 2000