Exhibit 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


     We consent to the  incorporation  of our report dated July 2, 2004 relating
to the audited  consolidated  financial  statements of Hydrogel  Design Systems,
Inc.  for the years  ended  April 30,  2004 and 2003 which  appears in this Form
SB-2.


/s/ Rothstein Kass & Company, P.C.
Roseland, New Jersey
January 28, 2005