TIDELANDS OIL & GAS CORP/WA
SB-2, EX-23.2, 2000-12-27
NON-OPERATING ESTABLISHMENTS
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                              Baum & Company, P.A.
                         4310 Sheridan Street-Suite 202
                            Hollywood, Florida 33021


                       Consent of Independent Accountants


We  consent to the use of our report  dated  April 17,  2000 on our audit of the
financial  statements of Tidelands Oil & Gas Corporation as of December 31, 1999
and to all  references  to this  firm  included  in the Form  SB-2  Registration
Statement of Tidelands Oil & Gas Corporation.

Hollywood, Florida                                     Baum & Company, P.A.
December 15, 2000




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