Exhibit 23.2
Form SB-2/A
Ogden Golf Co. Corporation



[LETTERHEAD]

                       CONSENT OF INDEPENDENT ACCOUNTANTS





We  hereby  consent  to the  incorporated  by  reference  in  this  Registration
Statement  on Form SB-2 of our report dated  December 16, 2003,  relating to the
financial  statements and financial  schedule of Ogden Golf,  Co., Inc., for the
year ended June 30, 2003.






/s/ Spector & Wong
Pasadena, California
April 22, 2004