Exhibit 23.2
Form SB-2
Ogden Golf Co. Corporation




                      CONSENT OF INDEPENDENT ACCOUNTANTS





We  hereby  consent  to the use in the  Prospectus  constituting  a part of this
Registration  Statement of our report dated  December 16, 2003,  relating to the
financial statements of Ogden Golf Co. Corporation,  as of June 30, 2003 and for
the years then ended.  We also consent to the  reference to us under the caption
"Experts" in the Prospectus.






/s/ Spector & Wong
Pasadena, California
February 18, 2004