EAGLE WIRELESS INTERNATIONAL INC
S-4, EX-23.2, 2000-11-09
COMMUNICATIONS EQUIPMENT, NEC
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McManus & Co., P.C., Certified Public Accountants
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188 Speedwell Avenue, Morris Plains, NJ 07950     Tel: 973-285-0012 o Fax: 973-285-0939
350 5th Avenue, Suite 4400, New York, NY 10118    E-mail: [email protected]
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                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We consent to the reference to our firm under the caption "Experts" in the
Registration Statement Form S-4 of Eagle Wireless International, Inc. for the
registration of 29,450,740 shares of its common stock and to the incorporation
by reference therein of our report dated December 13, 1999 with respect to the
financial statements of Eagle Wireless International, Inc. included in its
Annual Report Form 10-KSB for the year ended August 31, 1999, filed with the
Securities and Exchange Commission.


/s/ McMANUS & CO., P.C.
    McManus & Co., P.C.
    Certified Public Accountants
    Morris Plains, New Jersey

    November 9, 2000


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