Exhibit 23.2



                         Consent of Independent Auditors



We  consent to the  reference  to our firm under the  caption  "Experts"  in the
Registration  Statement  (Amendment No. 1 to Form S-2, File No.  333-112359) and
related  Prospectus of Nestor,  Inc. for the registration of 2,843,000 shares of
its common stock and to the use therein of our report  dated  February 26, 2002,
with respect to the  consolidated  financial  statements and schedule of Nestor,
Inc.  included in its Annual Report (Form 10-K) for the year ended  December 31,
2003, filed with the Securities and Exchange Commission.



                                                     /s/ Ernst & Young LLP



Providence, Rhode Island
April 21, 2004