Exhibit 23.2

Independent Auditors' Consent

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 of Nannaco,  Inc. of our report dated  January 29, 2004 on
the financial  statements of Nannaco,  Inc. as of September 30, 2003 and for the
year then ended.

Our report dated January 29, 2004 contains an explanatory  paragraph that states
that the Company has operating losses and cash used in operations in 2003, has a
working capital deficiency and accumulated  deficit at September 30, 2003 and is
in default on its  convertible  debentures  at September  30, 2003 which factors
raise  substantial  doubt about its ability to continue as a going concern.  The
financial  statements do not include any adjustments  that might result from the
outcome of that uncertainty.





SALBERG & COMPANY, P.A.
Boca Raton, Florida
April 21, 2004




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