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
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Daniel C. Masters