EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Developed Technology Resource, Inc.
Bloomington, Minnesota

Re:  Form S-8 Registration Statement for GelStat Corporation 2003 Incentive Plan
     and Form S-8 Registration Statement No. 333-35708

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form  S-8 and in the  Registration  Statement  on Form  S-8,  File
333-35708  of our report,  dated March 20,  2003,  relating to the  consolidated
financial  statements of Developed  Technology  Resource,  Inc. appearing in the
Company's Annual Report on Form 10-KSB for the year ended December 31, 2002.


/s/ Gallogly, Fernandez & Riley, LLP

GALLOGLY, FERNANDEZ & RILEY, LLP


Orlando, Florida
August 1, 2003