LEXON INC/OK
SB-2, EX-23.2, 2000-10-03
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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               Consent of Independent Certified Public Accountant

     We hereby consent to the use in this registration statement on form SB-2 of
our report dated February 21, 2000 related to the financial statements of Lexon,
Inc.,  and to the  reference  to our firm  under the  caption  "Experts"  in the
prospectus.

Tullius Taylor Sartain And Sartain LLP
Tulsa, OK

September 26, 2000

                                            SB-2 Sequential Page Number 77 of 77



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