Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statement of
Invicta Group, Inc. on Form SB-2, of our report dated April 4, 2003, and July
11, 2003 for Note 13, on our audits of the consolidated financial statements of
Invicta Group, Inc. as of December 31, 2002 and 2001, and for each of the two
years in the period ended December 31, 2002.

DRESLIN FINANCIAL SERVICES


/s/ David G. Dreslin
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David G. Dreslin
Seminole, Florida
December 16, 2003