CONSENT OF MILLE AND McCOLLOM,
CERTIFIED PUBLIC ACCOUNTANTS

                                                                  EXHIBIT 23.2.2

MILLER AND McCOLLOM
CERTIFIED PUBLIC ACCOUNTANTS
7400 WEST 14TH AVENUE, SUITE 10                         TELEPHONE (303) 237-3077
LAKEWOOD, COLORADO 80215                                FACSIMILE (303) 232-4856
                                                       E-MAIL: rmccollom@ibm.net


We hereby consent to the use incorporated by reference in this Form S-8 of our
report dated September 28, 2000, relating to the consolidated financial
statements of Innovative Medical Services and consolidated subsidiaries
including in the annual report Form 10-KSB for the fiscal year ended July 31,
2000.

/s/MILLER AND McCOLLOM
- ----------------------
   Miller and McCollom

January 22, 2001