Exhibit 23.2




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
American Claims Evaluation, Inc. and Subsidiary:

We consent to the incorporation by reference in this registration statement on
Form S-8 of American Claims Evaluation, Inc. and Subsidiary of our report dated
May 31, 2006 on the consolidated balance sheets of American Claims Evaluation,
Inc. and Subsidiary as of March 31, 2006 and 2005, and the related consolidated
statements of operations, stockholders' equity and cash flows for the years then
ended, which report appears in the March 31, 2006 annual report on Form 10-KSB
of American Claims Evaluation, Inc. and Subsidiary.


/s/ J.H. Cohn LLP

Jericho, New York
August 1, 2006