Exhibit 23.2             Brad Beckstead Consent Letter


G.   B R A D   B E C K S T E A D
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 Certified  Public  Accountant
                                                            330 E. Warm Springs
                                                            Las Vegas, NV 89119
                                                                   702.257.1984
                                                             702.362.0540 (fax)



July 23, 2001


To Whom It May Concern:

The firm of G. Brad Beckstead, CPA, consents to the inclusion of my report
of December 5, 2000, on the Financial Statements of Insynq, Inc.
(A Development Stage Company) (formerly Xcel Management, Inc.) for the years
ended May 31, 2000 and 1999, in any filings which are necessary now or in the
near future to be filed with the US Securities and Exchange Commission.

Signed,


/s/ G. Brad Beckstead
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G. Brad Beckstead, CPA