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EXHIBIT 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
NHancement Technologies Inc.
Pleasanton, California
We hereby consent to the incorporation by reference in the Prospectus
constituting a part of Amendment No. 2 to this Registration Statement of our
report dated December 14, 1999, relating to the consolidated financial
statements of NHancement Technologies Inc. appearing in the Company's Annual
Report on Form 10-KSB for the year ended September 30, 1999.
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
/s/ BDO SEIDMAN, LLP
BDO SEIDMAN, LLP
San Francisco, California
August 17, 2000
