EXHIBIT 23.2
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       CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM


Sequiam  Corporation
Orlando,  Florida


We  hereby  consent  to  the  use  in the Prospectus constituting a part of this
Registration  Statement of our report dated February 21, 2003 (except for Note 8
in  the  December  31,  2002  consolidated  financial statements included in the
Company's  SB-2/A filed on June 23, 2003, as to which the date is June 1, 2003),
relating  to  the  consolidated  financial statements of Sequiam Corporation and
Subsidiaries,  which  is  contained  in  that Prospectus. Our report contains an
explanatory  paragraph  regarding  the  Company's ability to continue as a going
concern.

We  also  consent  to  the  reference  to  us under the caption "Experts" in the
Prospectus.



/s/  Gallogly, Fernandez & Riley, LLP
Gallogly, Fernandez & Riley, LLP
Orlando, Florida


December 17, 2004