EXHIBIT 23.2

                          Independent Auditors' Consent


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

United States Securities
and Exchange Commission
Washington, D.C.


Dear Sirs:

I have  issued my  report  dated  January  6, 2003  accompanying  the  financial
statements of NANNACO,  Inc.  appearing in the 2002 Annual Report of the Company
included  in Form  10-K  for  the  year  ended  September  30,  2002,  which  is
incorporated by reference in this Registration  Statement of the  aforementioned
reports and to the use of my name as it appears under the caption "Experts".

                                Sincerely yours,


                                ---------------------------
                                James J. Taylor,
                                Certified Public Accountant






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