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Exhibit 23.2
CONSENT OF INDEPENDENT AUDITORS
To the Board of Directors of
Net Value Holdings, Inc.
We consent to the use of our report dated April 30, 1999, relating to the
consolidated balance sheet of Net Value Holdings, Inc. and subsidiaries as of
December 31, 1998, and the related consolidated statements of operations,
stockholders' equity, and cash flows for the two years then ended included
herein and to the reference to our firm under the heading "Experts" in the
prospectus.
/s/ LJ SOLDINGER ASSOCIATES
Arlington Heights, Illinois
August 31, 2000
