Exhibit 23.2

June 22, 2005

Board of Directors
Yacht Finders, Inc.
2308-C Kettner Blvd
San Diego, CA  92101

To the Board of Directors:

We consent to the  incorporation in the  Registration  Statement on Form SB-2 of
our report  dated  February  10, 2005  relating  to the balance  sheets of Yacht
finders,  Inc.  as of March 31,  2005 and  December  31,  2004,  and the related
statements of operations,  changes in  shareholders'  deficit and cash flows for
the three months ended March 31, 2005 and 2004, from April 15, 2003  (inception)
through March 31, 2005, for the years ended December 31, 2004 and 2003, and from
April 15, 2003 (inception) through December 31, 2004. We also consent to the use
of our name in the section "Experts".


/s/ Cordovano and Honeck LLP
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Cordovano and Honeck LLP
Certified Public Accountants
Denver, Colorado