Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this registration statement on
Form S-8 (File No. 333-___) of our report dated July 21, 2000, which appears on
page F-2 of the 2000 Annual Report on Form 10-K of E-Net Financial Corporation
and subsidiaries for the year ended April 30, 2000.



                                               /S/ MCKENNON, WILSON & MORGAN LLP


Irvine, California
March 28, 2001