Exhibit 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-74016), Form S-3 (No. 333-64192) and Form S-3 (No. 333-11842) of ImageWare Systems, Inc. of our report dated March 26, 2004 relating to the consolidated financial statements, which appears in this Annual Report on Form 10-KSB/A.

 /s/Stonefield Josephson, Inc.

Stonefield Josephson, Inc.

Los Angeles, CA

May 20, 2004