EXHIBIT 23.2

                               STEVEN HOLLAND, CPA
                        3914 MURPHY CANYONRD., STE. A126
                              SAN DIEGO, CA. 92123
                                 (858) 279-1640


I have prepared the audited financial statements for Innovative Medical Services
for the fiscal year ended July 31, 1999 contained in the Company's annual report
on Form 10-ksb for the fiscal year ended July 31, 2000 and do hereby consent to
their inclusion with the company's intended registration statement on Form S-8.


/s/STEVEN HOLLAND
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Steven Holland, CPA
January 22, 2001