Exhibit 23.2









            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this Registration Statement of MAAX Corporation on
Form F-4 of our report dated May 7, 2004 on the financial statements of Aker
Plastics Company, Inc. and to the reference to us under the heading "Experts"
in the prospectus.


                                /s/ Crowe Chizek and Company LLC





Elkhart, Indiana
September 9, 2004