Exhibit 23.2

                                ARMANDO C. IBARRA
                          Certified Public Accountants
                           A Professional Corporation


Armando C. Ibarra, C.P.A.                   Members of the California Society of
                                            Certified Public Accountants
Armando Ibarra, Jr., C.P.A., JD             Members of the of American Institute
                                            of Certified Public Accountants
                                            Registered with the Public Company
                                            Accounting Oversight Board

August 23, 2005


To Whom It May Concern:

The firm of Armando C. Ibarra, Certified Public Accountants, APC consents to the
inclusion of our report of August 16, 2005, on the reviewed financial statements
of Ammogem Corp., (A Development Stage Company) as of June 30, 2005 and 2004, in
any  filings  that  are  necessary  now or in the  near  future  with  the  U.S.
Securities and Exchange Commission.

Very truly yours,

/s/ Armando C. Ibarra, C.P.A.
-----------------------------------
ARMANDO C. IBARRA, C.P.A.


                      371 E. Street, Chula Vista, CA 91910
                     Tel: (619) 422-1348 Fax: (619) 422-1465