EXHIBIT 23.2


                  CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to use in this Registration Statement of Superior Galleries, Inc. on
Form SB-2 of our report, dated July 27, 2004, which includes an emphasis
paragraph relating to an uncertainty as to the Company's ability to continue as
a going concern, appearing in the Prospectus, which is part of this Registration
Statement, and of our report dated July 27, 2004, relating to the financial
statement schedules appearing elsewhere in this Registration Statement.

We also consent to the reference to our firm under the caption "Experts" in such
Prospectus.



SINGER LEWAK GOLDSTEIN & GREENBAUM LLP

Los Angeles, California
September 24, 2004