Exhibit 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

The  Registrant  is unable to include as an exhibit to this Form S-8 the consent
of Malone & Bailey,  PLLC  ("M&B"),  former  auditor to the  Registrant  and the
accounting firm responsible for the audit of the Registrants  financials for the
fiscal year ended  September  30,  2003 (the  "Audited  Financials").  Since its
resignation  as the auditor to the  Registrant,  M&B has declined to provide the
Registrant with its consent for the inclusion of the Audited  Financials in Form
S-8 registration  statements.  No reason has been given the Registrant for M&B's
decision to not provide the Registrant with its consent for the inclusion of the
Audited Financials.