Exhibit 23.2


                         Glast, Phillips & Murray, P.C.
                          815 Walker Street, Suite 1250
                              Houston, Texas 77002
                                 (713) 237-3135



December  16,  2002

U.S.  Securities  and  Exchange  Commission
Division  of  Corporation  Finance
450  Fifth  Street,  N.W.
Washington,  D.C.  20549


Re:     United  Trading.Com  -  Form  S-8

Gentlemen:

     I  have  acted  as counsel to United Trading.Com, a Nevada corporation (the
"Company"),  in  connection with its Registration Statement on Form S-8 relating
to  the  registration of 20,000,000 shares of its common stock, $0.001 par value
per  share,  which are issuable pursuant to the Company's Non-Employee Directors
and  Consultants  Retainer Stock Plan for the Year 2002 No. 3.  I hereby consent
to  all references to my firm included in this Registration Statement, including
the  opinion  of  legality.
Very  truly  yours,


/s/  Norman  T.  Reynolds

Norman  T.  Reynolds