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EXHIBIT 23.2 SIEGEL & SMITH, CERTIFIED PUBLIC ACCOUNTANTS Letterhead CONSENT OF INDEPENDENT AUDITORS We consent to the use in this Registration Statement of American Inflatables, Inc. on Form S-8 for our report relating to the financial statements of American Inflatables, Inc. dated. December 31, 1999. SIEGEL & SMITH /s/ Siegel & Smith Certified Public Accountants
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