Exhibit 23.2
INDEPENDENT AUDITORS' CONSENT
We have issued our report dated March 1, 2000, which includes an explanatory
paragraph discussing the factors described in Note 1 to the financial statements
of Advertain On-Line Inc. regarding its ability to continue as a going concern.
Such financial statements are contained in the Advertain On- Line Inc.
Registration Statement on Form SB-2 and Prospectus. We consent to the use of the
aforementioned report in the Registration Statement on Form SB-2 and Prospectus,
and to the use of our name as it appears under the capital "Experts."
/s/ Davidson & Co.
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Chartered Accountants
Vancouver, Canada
July 19, 2000
