Exhibit 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement
on Form S-8 of our report dated March 2, 2000 with respect to the consolidated
financial statements of IR Operating Corporation included in the Company's
Annual Report on Form 10-KSB for the year ended December 31, 1999, and to the
reference to us under the headings "Experts" in such Registration Statement.
/s/ Holtz Rubenstein & Co., LLP
HOLTZ RUBENSTEIN & CO., LLP
Melville, New York
July 6, 2000
