Exhibit 23.2









            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the use in this Amendment No. 2 to Registration Statement No.
333-118990 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
December 14, 2004