EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITORS
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CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the use in this Registration Statement on Form SB-2,
including any amendments thereto, of our report dated April 14, 2000, relating
to the financial statements of Xin Net Corp., appearing in such Registration
Statement. We also consent to the reference to this firm under the heading
"Experts" in this statement.
/s/Clancy and Co.
CLANCY AND CO., P.L.L.C.
Certified Public Accountants
December 15, 2000