Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS

     As  independent  public  accountants,  we hereby  consent to the use of our
report dated May 13, 2004, and to all references to our Firm included in or made
a part of this Amendment No. 4 to the registration statement.


/s/ Rosenberg Rich Baker Berman & Company

Bridgewater, New Jersey
May 19, 2004