<PAGE> 1
EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statement of Stan Lee Media, Inc. on Form S-3 of our report dated February 4,
2000, included in the Company's Annual Report on Form 10-KSB of Stan Lee Media,
Inc. for the year ended December 31, 1999 and to our report dated November 5,
2000 for Conan Properties, Inc., included in Form 8-K/A and to the reference to
us under the heading "Experts" in the Prospectus, which is part of this
Registration Statement.
/s/ BDO Seidman, LLP
----------------------------------
BDO Seidman, LLP
Los Angeles, CA
November 24, 2000