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EXHIBIT 23.2 [LETTERHEAD] 13577 Feather Sound Drive, Suite 400 Clearwater, Florida 33762-5539 (727) 572-1400 Fax (727) 571-1933 internet: www.KRMTCPA.com Board of Directors NuWave Health Products, Inc. We consent to the use of our reports included herein and to the references to our firm under the heading "experts" in the prospectus. /s/ KIRKLAND, RUSS, MURPHY & TAPP --------------------------------- KIRKLAND, RUSS, MURPHY & TAPP Clearwater, Florida September 14, 2000
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