EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

TO: IBIZ Technology Corp.

We hereby consent to the incorporation by reference in the foregoing
Registration Statement on Amendment No. 2 to Form S-8 of our report dated
February 8, 2002, relating to the financial statements of IBIZ Technology Corp.
appearing in the IBIZ Technology Corp. Annual Report on Form 10-KSB for the
fiscal year ended October 31, 2001, and to all references to our firm included
in this Registration Statement.





                             /s/ Stanley M. Moffitt
                             ----------------------
                             MOFFITT & COMPANY, P.C.
                             January 29, 2004