<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 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 1, 2000
