PRIMEHOLDINGS COM INC
10SB12G, EX-23.2, 2000-12-04
BLANK CHECKS
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               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT


We hereby  consent  to the use in this Form  10-SB of our  report  dated May 19,
1999, relating to the financial statements of PrimeHoldings.com,  Inc. (Formerly
PrimeSource  Communications  Holdings,  Inc.  and  Subsidiaries),   and  to  the
reference to our Firm under the caption "Experts" in the Prospectus.


/s/ TANNER + CO.

TANNER + CO.
Salt Lake City, Utah
December 1, 2000



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