EXHIBIT 23.2


                          INDEPENDENT AUDITORS' CONSENT




To the Board of Directors and Stockholders of
GL Energy and Exploration Inc.

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of GL Energy and  Exploration  Inc. (the "Company") of our
report dated  February 13, 2001 (except as to note 6, paragraph 3 which is dated
April 24, 2001), which appears in the Company's Annual Report on Form 10-KSB for
the year ended December 31, 2001.

/s/  SIMON KROWITZ BOLIN & ASSOCIATES, PA

SIMON KROWITZ BOLIN & ASSOCIATES, PA

Rockville, Maryland
August 9, 2002




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