23.2 Consent of Independent Auditors, Harlan & Boettger, LLP
CONSENT OF INDEPENDENT CERTIFIED ACCOUNTANTS
We consent to the inclusion in this General Form for Registration of
Securities of Small Business Issuers Under Section 12(B) or 12(G) of the
Securities Exchange Act of 1934 Form 10-SB of our report dated March 17, 1999 on
our audit of the consolidated financial statements and schedules of Pego
Systems, Inc. and its subsidiary, a wholly-owned subsidiary of the Hartcourt
Companies, Inc., for the year ended December 31, 1998.
/s/Harlan & Boettger, LLP
San Diego, California
January 18, 2000