EXHIBIT 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We have issued our report dated January 21, 2000, accompanying the
consolidated financial statements of Cardia, Inc. included in the Annual Report
on Form 10-KSB, as amended by Form 10-KSB/A, for the year ended December 31,
1999. We hereby consent to the incorporation by reference of said report in this
Registration Statement of Cardia, Inc. on Form S-8 to be filed with the
Securities and Exchange Commission on or about August 11, 2000.
/s/ Grant Thornton LLP
Minneapolis, Minnesota
August 11, 2000
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