EXHIBIT 23.2
[LETTERHEAD OF MARDEN, HARRISON & KREUTER CPAs P.C.]
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated August 7, 2000, in the Registration Statement (Form
SB-2) and related Prospectus of Phyllis Maxwell's Groups, Inc. for the
registration of 1,000,000 shares of its common stock.
MARDEN, HARRISON & KREUTER
Certified Public Accountants, P.C.
/s/ Marden, Harrison & Kreuter
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White Plains, New York
September 27, 2000
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