Exhibit 23.2 LAW OFFICES OF DANIEL C. MASTERS 4490 PHILBROOK SQURE, SAN DIEGO, CA 92130 TEL: (858) 523-1177 *** FAX: (858) 523-1102 EMAIL: MASTERS@LAWYER.COM November 2, 2007 U.S. Securities And Exchange Commission Washington D.C. 20549 Re: Bosco Flooring, Inc. File No. 333-144509 To Whom It May Concern: I hereby consent to the inclusion of my opinion letter in connection with the Form SB-2 Registration Statement opining on the legality of the share issuance of Bosco Flooring, Inc. I also consent to being named in the registration statement on page 18. Yours truly, /s/ Daniel C. Masters - -------------------------------- Daniel C. Masters