Exhibit 23.2 JAMES J. TAYLOR Certified Public Accountant CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT United States Securities and Exchange Commission Washington , D.C. Dear Sirs: I consent to the incorporation or the above referenced statements in the Registration Statement, Form SB-2, of NANNACO, INC. I also consent to the reference to me under the heading "Experts" in such Registration Statements. Sincerely yours, /s/ James J. Taylor ------------------- James J. Taylor Certified Public Accountant February 21, 2001, 2000 555 IH 35 South, Suite 313 * New Braunfels, Texas 78130 * Telephone (830) 624-0100 Fax (830) 624-0300 e-mail address: james_j_taylor@msn.com (63)