EXHIBIT 23.2b




                       CONSENT OF INDEPENDENT ACCOUNTANTS



     We hereby consent to the  incorporation  by reference in this  Registration
Statement  on Form S-8 of our  report  dated  March 21,  2002,  relating  to the
consolidated  financial  statements  of ASGA,  Inc.  appearing in ASGA's  Annual
Report on Form 10-K for the year ended December 31, 2001. Our report contains an
explanatory  paragraph  regarding the  Company's  ability to continue as a going
concern.

     We are no longer independent with respect to ASGA, Inc., effective December
2002.




/s/Durland & Company, CPAs, P.A.

Palm Beach, Florida
May 22, 2003