<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>5
<FILENAME>doc4.txt
<TEXT>

                                                                    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 August 8, 2001, which appears on
page F-2 of the 2001 Annual Report on Form 10-KSB of E-Net Financial Corporation
and  subsidiaries  for  the  year  ended  April  31,  2001.


                                     /S/  MCKENNON  WILSON  &  MORGAN  LLP


Irvine,  California
August  21,  2001


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</DOCUMENT>