EXHIBIT  23.2  CONSENT  OF  PERRELLA  &  ASSOCIATES,  P.A.



CONSENT  OF  INDEPENDENT  CERTIFIED  PUBLIC  ACCOUNTANTS

We  hereby  consent  to  the  incorporation  of  our report dated March 14, 2003
relating  to  the  financial statements of Hairmax International, Inc. (formerly
National  Beauty  Corp.)  in the S-8 registration statement dated April 13, 2004
and  to  the  reference  to  our  firm  under  Item  13.  "Experts."



/s/Perrella  &  Associates,  P.A.
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Perrella  &  Associates,  P.A.
Pompano  Beach,  Florida
April  13,  2004