EXHIBIT 23.2


        SIEGEL & SMITH,
         CERTIFIED PUBLIC ACCOUNTANTS  Letterhead

                         CONSENT OF INDEPENDENT AUDITORS


        We  consent  to the  use in  this  Registration  Statement  of  American
Inflatables,  Inc.  on  Form  S-8  for  our  report  relating  to the  financial
statements of American Inflatables, Inc.
dated. December 31, 1999.

                                            SIEGEL & SMITH

                                          /s/ Siegel & Smith


                                            Certified Public Accountants