AMERICAN INFLATABLES INC
S-8, EX-23.2, 2000-06-26
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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.

                                      /s/ Certified Public Accountants


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