Exhibit 23.2
Consent of Independent Certified Public Accountants
We consent to the reference to our firm under the caption "Experts" in Amendment
No. 1 to the Registration Statement (Form S-3 No. 333-48466) and related
prospectus of SmartDisk Corporation for the registration of 1,576,768 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
November 16, 2000
Miami, Florida
