EXHIBIT 23.2

Mark Sherman, CPA
316 South Jones Boulevard
Las Vegas, NV 89107

Phone (702) 645-6318 Fax: (702) 645-1604

Email:Markssherman@msn.com

May 20, 2002

I consent to the use of my report dated February 6, 2002, in the Form SB-2, on
the financial statements of Commercial Evaluations, Inc., dated December 31,
2001, included herein and to the reference made to me.

Sincerely,





/s/  Mark S. Sherman
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     Mark S. Sherman