ADATOM COM INC
S-3, EX-23.2, 2000-10-25
CATALOG & MAIL-ORDER HOUSES
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                                                                        EX-23.2



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As   independent   public   accountants,   we  hereby  consent  to  the
incorporation  by  reference in this  Registration  Statement on Form S-3 of our
report dated March 18, 1999, with respect to the financial statements of Adatom,
Inc.  as of December  31,  1998,  and for the year then  ended,  included in the
financial statements of Adatom.com,  Inc. in its Annual Report on Form 10KSB for
the year ended December 31, 1999, and to the use of our name as it appears under
the caption "Experts" in this Registration Statement.


/s/IRELAND SAN FILIPPO, LLP
IRELAND SAN FILIPPO, LLP


October 25, 2000




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