Exhibit 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

I hereby consent to the use in this  Registration  Statement of Wolf  Resources,
Inc. on  Post-Effective  Amendment No. 2 to Form SB-2/A on Form S-1 of my report
dated  October 29,  2008,  appearing  in the  Prospectus,  which is part of this
Registration  Statement.  I also consent to the  reference to the firm under the
heading "Interest of Named Experts and Counsel" in such Prospectus.



/s/ Michael T. Studer CPA P.C.
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Michael T. Studer CPA P.C.
Freeport, New York
June 4, 2009