STAN LEE MEDIA INC
S-3/A, EX-23.2, 2000-10-03
BLANK CHECKS
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<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.


/s/ BDO Seidman, LLP
----------------------------------
BDO Seidman, LLP
Los Angeles, CA
October 3, 2000





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