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EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
(Form SB-2) of our report dated February 21, 2000, with respect to the
consolidated financial statements of Aquacell Technologies, Inc. and
subsidiaries as of June 30, 1999 and for the years ended June 30, 1999 and 1998
and for the period from March 19, 1997 (inception) through June 30, 1999. We
also consent to the reference to our firm under the captions "Experts" and
"Selected Historical Consolidated Financial Data" in such Registration
Statement.
Richard A. Eisner & Company, LLP
New York, New York
July 17, 2000
