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<PAGE> EXHIBIT 23.2 CONSENT OF INDEPENDENT AUDITORS We consent to the reference to our firm under the caption "Experts" and the use of our report dated April 30, 1999, in the Registration Statement (Form S-1 No. 333-38716) and related Prospectus of Net Value Holdings, Inc. for the registration of 5,578,904 shares of its common stock. L J SOLDINGER ASSOCIATES Arlington Heights, Illinois June 27, 2000
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