Exhibit 23.2

Consent of Independent Certified Public Accountants

We consent to the  reference  to our firm under the  caption  "Experts"  in this
Registration  Statement  on Form SB-2 and  related  Prospectus  of Dwango  North
America Corp. (the "Company") and to the inclusion in the Registration Statement
on Form SB-2 of our report on our audit of the  financial  statements  of Dwango
North America,  Inc. (a subsidiary of Dwango North America Corp.) dated June 30,
2003,  with  respect to Notes C and I, for which the date is August 29, 2003 and
with respect to Note A [2], for which date is September 29, 2003.


/s/ Eisner LLP
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Eisner LLP

New York, New York
January 23, 2004