EXHIBIT 23.2

                    BAGELL, JOSEPHS, LEVNE & COMPANY, L.L.C.
                200 Haddonfield Berlin Road, Gibbsboro, NJ 08026
                       Tel: 856.346.2528 Fax: 856.346.2882




               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby  consent to the use of our report dated  February 25, 2005 and Note 16
which is dated July 20, 2005 (which report expresses an unqualified  opinion and
includes an explanatory  paragraph relating to the Company's ability to continue
as a going  concern)  for the years ended  December  31, 2004 and 2003,  in this
Amendment No. 1 to the  Registration  Statement of Medical  Staffing  Solutions,
Inc. on Form SB-2 and Prospectus dated August 2005.



                                /s/ Bagel1, Josephs & Company, LLC
                                ----------------------------------
                                Bagell, Josephs & Company, LLC
                                Gibbsboro, New Jersey

August 5, 2005