EXHIBIT 23.2

                        CONSENT OF PANNELL KERR FORSTER,
                          CERTIFIED PUBLIC ACCOUNTANTS
                           A PROFESSIONAL CORPORATION




We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement of Form S-3 of our report  dated June 12,  2000,  on our audits of the
consolidated financial statements of Aura Systems, Inc. as of February 29, 2000,
and for  each of the two  years  then  ended.  We  also  hereby  consent  to the
reference to our firm under the caption "Experts" in the Registration  Statement
and Prospectus.





Pannell Kerr Forster
Certified Public Accountants
A Professional Corporation


Los Angeles, California
August 3, 2001