<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exh23-2_15793.txt
<DESCRIPTION>CONSENT OF ACCOUNTANTS
<TEXT>
                                                                    EXHIBIT 23.2
                                                                    ------------


CONSENT OF ODENBERG, ULLAKKO, MURANISHI& CO LLP
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Annual Report on Form 10-KSB of our report dated
March 30, 2007, with respect to the 2006 consolidated financial statements of
ZAP, which appear in such Annual Report.


/S/ Odenberg, Ullakko Muranishi & Co. LLP
-------------------------------------------

Odenberg, Ullakko Muranishi & Co. LLP
San Francisco, California
April 11, 2008


</TEXT>
</DOCUMENT>