Exhibit 23.2


CONSENT  OF  INDEPENDENT  CERTIFIED  PUBLIC  ACCOUNTANTS


Nettaxi.com
Campbell,  California

We  hereby  consent  to  the  incorporation  by  reference  in  the  Prospectus
constituting  a  part  of  this Registration Statement on Form S-8 of our report
dated  January  11,  2002,  relating to the consolidated financial statements of
Nettaxi.com  appearing  in the Company's Annual Report on Form 10-K for the year
ended  December  31,  2001.



/s/  BDO Seidman, LLP
BDO Seidman, LLP

San Jose, California
April 8, 2002