EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
ImmuneRegen BioSciences, Inc.


         We  consent  to the use of  Report  of  Independent  Registered  Public
Accounting  Firm  dated  December  8,  2003,   covering  the  balance  sheet  of
ImmuneRegen  BioSciences,  Inc.  as  of  December  31,  2002,  and  the  related
statements of operations, stockholders' equity (deficit), and cash flows for the
period from October 30, 2002  (inception) to December 31, 2002, in the Form SB-2
registration statement anticipated to be filed with the United States Securities
and Exchange Commission on November 24, 2004.

         We also  consent  to the  reference  to us as  experts  in  matters  of
accounting and auditing in this registration statement.

/s/ Stonefield Josephson, Inc.

CERTIFIED PUBLIC ACCOUNTANTS

Irvine, California
November 24, 2004