EXHIBIT 23.2


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As independent public accountants, we hereby consent to the
incorporation of our report dated February 15, 2002 with respect to the
consolidated financial statements of HBOA Holdings, Inc. for the fiscal year
ended December 31, 2001 included in this Annual Report on Form 10-KSB into the
Company's previously filed Registration Statement on Form S-8 filed on December
21, 2000 (Registration No. 333-52424) and the Company's Post-Effective No. 1 to
its Registration Statement on Form S-8 filed on December 14, 2000 (Registration
No. 333-50076).

/s/ Sewell & Company, PA
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Hollywood, Florida
March 31, 2003