EXHIBIT 23.2 - OTHER DOCUMENTS CONSENT OF INDEPENDENT AUDITORS January 11, 2001 Board of Directors Return Assured Incorporated 2240-885 West Georgia Street Vancouver, BC V6C 3E8 Dear Sirs: We consent to the incorporation by reference in this Registration Statement dated January, 2001 on Form S-3 of Return Assured Incorporated, formerly known as Hertz Technology, Inc., of our report dated September 27, 2000 and October 17, 2000 relating to the audited financial statements for the period ending August 31, 2000 of Return Assured Incorporated (formerly A Sure eCommerce, Inc.) appearing in the Annual Report on Form 10-KSB, of Return Assured Incorporated, formerly known as Hertz Technology Group, Inc., for the year ended August 31, 2000. We also consent to the reference of our firm under the caption "Experts". "Pannell Kerr Forster" CHARTERED ACCOUNTANTS Vancouver, Canada