EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this Registration Statement of
Langer, Inc. on Form S-8 of our report dated March 27, 2003, appearing in the
Annual Report on Form 10-K of Langer, Inc. for the year ended December 31, 2002
and to the reference to us under the heading "Experts" in the Prospectus, which
is part of this Registration Statement.


/s/ Deloitte & Touche LLP

Jericho, New York
December 1, 2003