FORTUNE ENTERTAINMENT CORP /DE/
SB-2/A, EX-23.2, 2000-09-18
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                             CONSENT OF INDEPENDENT
                           CERTIFIED PUBLIC ACCOUNTANT


We consent to the use in this Registration  Statement on Form SB-2 of our report
dated April 12,  2000,  relating to the  consolidated  financial  statements  of
Fortune Entertainment  Corporation as of December 31, 1999 and for the year then
ended,  and to the  reference  to our firm under the caption  "Experts"  in such
Registration Statement.



North Andover, MA                             Gordon, Harrington & Osborn, P.C.
September 13, 2000





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