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EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITOR,
LUCAS, HORSFALL, MURPHY & PINDROH, LLP
The Board of Directors
Vsource, Inc. (formerly Interactive Buyer Network
International Ltd. and Subsidiaries)
Ventura, California
We consent to the use of our report dated May 15, 1999, relating to the
consolidated statements of operations, consolidated stockholders' equity
and consolidated cash flows of Interactive Buyer Network International Ltd.
and Subsidiaries for the year ended January 31, 1999 included in the
registration statement dated December 29, 2000 on Form SB-2 of Vsource,
Inc.
/s/ Lucas, Horsfall, Murphy & Pindroh, LLP
Pasadena, California
December 29, 2000
