EXHIBIT 23.2


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our reports dated July 26, 2001,
October 12, 2001 and March 20, 2002 for Red Wing Business Systems, Inc.,
Champion Business Systems, Inc. and Edge Technologies Incorporated,
respectively, included in Active IQ Technologies, Inc.'s Form 8-K/A filed August
13, 2001, November 13, 2001 and April 17, 2002, and to all references to our
firm included in this registration statement.



                                         /s/ Virchow, Krause & Company, LLP

Minneapolis, Minnesota
April 17, 2002