Exhibit 23.2
We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Form S-3 and related prospectus of SmartDisk
Corporation for the registration of 1,561,600 shares of its common stock and to
the incorporation by reference therein of our report dated January 21, 2000
(except for Note 15 as to which the date is March 6, 2000), with respect to the
consolidated financial statements and schedule of SmartDisk Corporation included
in its Annual Report on Form 10-K, as amended by Form 10-K/A, for the year ended
December 31, 1999, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
October 17, 2000
Miami, Florida
