Exhibit 23.2

                             Consent of Accountants

     We consent to the use in the prospectus constituting part of this
Pre-Effective Amendment No. 1 to the Registration Statement on Form S-1 of our
report dated September 7, 2000 on the balance sheet of Shaffer Diversified Fund,
LP as of August 31, 2000 and our report dated September 5, 2000 on the financial
statements of Shaffer Asset Management, Inc. as of and for the years ending
December 31, 1998 and 1999. We also consent to the statements with respect to us
as appearing under the heading "Experts" in the Prospectus.

                                          /s/ Anchin, Block & Anchin, LLP

New York, New York
January 8, 2001