EXHIBIT 23.2


                        CONSENT OF INDEPENDENT AUDITORS

We consent to the use in the Registration Statement of PhotoMedex, Inc. on
Form S-4 of our report dated February 23, 2000, accompanying the consolidated
financial statements of PhotoMedex, Inc. contained in such Registration
Statement and the Proxy Statement/Prospectus included as part of such a
Registration Statement, and to the use of our name and the statements with
respect to us, as appearing under the headings "Experts" and "PhotoMedex
Historical Consolidated Financial Data."


/s/ HEIN + ASSOCIATES LLP

HEIN + ASSOCIATES LLP
Orange, California

October 17, 2002