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EXHIBIT 23.2
CONSENT OF
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP RELATING TO
ISSUANCE OF SHARES OF SECURITIES PURSUANT TO THE ABOVE
CONSULTING AGREEMENT
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CONSENT OF
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 (Registration No. 000-27267) and in the
related Prospectus, of our report dated March 16, 2000, relating to the
financial statements of I/OMagic Corporation, included in the Annual Report on
Form 10-KSB for the years ended December 31, 1999 and 1998. We also consent to
the reference to our Firm under the caption "Experts" in such Prospectus.
/S/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Los Angeles, California
May 23, 2000
