EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS
                        -------------------------------

     As  independent  certified  public  accountants  of  Invicta Group Inc., we
hereby  consent  to the reference to our firm under the caption "Experts" and to
the use of our report dated April 4, 2003, and July 11, 2003 for Note 13, in the
Registration  Statement  (Form  SB-2)  filed  with  the  Securities and Exchange
Commission.



/s/  Dreslin  Financial  Services
---------------------------------
Dreslin Financial Services


Pittsburgh, Pennsylvania
May 27, 2004