CONSENT OF MILLER AND McCOLLOM,
CERTIFIED PUBLIC ACCOUNTANTS




                                                                    EXHIBIT 23.2

MILLER AND McCOLLOM
CERTIFIED PUBLIC ACCOUNTANTS
4350 Wadsworth Blvd., Suite 300                         TELEPHONE (303) 424-2020
Wheat Ridge, CO 80033                                   FACSIMILE (720) 294-9753
                                                 E-MAIL: rmccollom@attglobal.net


We hereby consent to the use incorporated by reference in the Registration
Statement on Form S-8 filed on May 16, 2002 of our report dated October 19,
2001, relating to the consolidated financial statements of Innovative Medical
Services and consolidated subsidiaries including in the annual report Form
10-KSB for the fiscal years ended July 31, 2001 and July 31, 2000 and to the
reference to Miller and McCollom in the Experts section of the Prospectus
contained in the Registration Statement.


/s/MILLER AND McCOLLOM
----------------------
   Miller and McCollom


May 13, 2002