VHS NETWORK INC/CA
SB-2/A, EX-23.2, 2000-10-26
NON-OPERATING ESTABLISHMENTS
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                               CONSENT OF AUDITORS

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


         We have  re-issued  our report  dated March 29, 2000  accompanying  the
consolidated  financial  statements  of  VHS  Network,  Inc.  contained  in  the
Registration  Statement on Form SB-2. We consent to the use of our report in the
Registration Statement.

                                       By: /s/ Berg & Company, LLP
                                       ---------------------------
                                               Berg & Company, LLP

Dated: October 25, 2000 at San Francisco, California



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