EXHIBIT 23.2


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT



We hereby consent to the use in this Registration  Statement on Form SB-2 of our
report dated  August 15,  2000,  relating to the  financial  statements  of Twin
Lakes, Inc., and to the reference to our Firm under the caption "Experts" in the
Prospectus.






                                               ---------------------------------
                                               LAZAR LEVINE & FELIX LLP

New York, New York
September 14, 2000



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