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.