EXHIBIT 23.2


                         Glast, Phillips & Murray, P.C.
                          815 Walker Street, Suite 1250
                              Houston, Texas 77002
                                 (713) 237-3135



January 6, 2005


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:     Marmion Industries Corp. - Form S-8

Gentlemen:

     I  have  acted as counsel to Marmion Industries Corp., a Nevada corporation
(the  "Company"),  in  connection  with  its  Registration Statement on Form S-8
relating  to  the  registration  of  500,000,000  shares  of  its  common stock,
("Incentive  Shares"),  $0.001 par value per Incentive Share, which are issuable
pursuant  to  the  Company's Employee Stock Incentive Plan for the Year 2005, as
well  as  the  registration  of  250,000,000  shares of its common stock ("Stock
Shares"),  $0.001  par value per Stock Share, which are issuable pursuant to the
Company's  Non-Employee  Directors  and  Consultants Retainer Stock Plan for the
Year  2005.  I  hereby  consent  to  all  references to my firm included in this
Registration Statement, including the opinion of legality.

                                   Very truly yours,

                                   /s/ Norman T. Reynolds

                                   Norman T. Reynolds