EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  consent  to  the  use of our report dated April 1, 2003, in the Registration
Statement  (Form  SB-2) and related Prospectus of Payment Data Systems, Inc. for
the  registration  of  40,000,000  shares  of  its  common  stock.

Ernst  &  Young  LLP
San  Antonio,  Texas
June  16,  2004