Exhibit 23.2



               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


The Registrant is unable to include as an exhibit to this Form S-8 the consent
of LJ Soldinger Associates, LLC, ("Soldinger"), former auditor to the Registrant
and the accounting firm responsible for the audit of the Registrants financials
for the fiscal year ended March 31, 2004 (the "Audited Financials"). Since
Registrant's dismissal of Soldinger, Soldinger remains uncooperative regarding
the provision to Registrant with its consent for the incorporation of the
Audited Financials in Registrants filed statements.