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Exhibit 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the use in this Registration Statement on Form
S-4 (the "Registration Statement") of our report dated December 3, 1999 relating
to the balance sheet of Muse Technologies, Inc. as of September 30, 1999 and the
related statements of operations, changes in stockholders' equity and cash flows
for the years ended September 30, 1999 and 1998. We also consent to the
reference to our firm under the caption "Experts" in the accompanying
Prospectus.
/s/ Feldman Sherb & Co., P.C.
Feldman Sherb & Co., P.C.
Certified Public Accountants
August 7, 2000
New York, New York
