EXHIBIT 23.2
[HARPER AND PEARSON COMPANY LETTERHEAD]
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in this Registration
Statement on Form S-8 of our reports dated November 5, 1999, December 3, 1999,
December 15, 1999 and February 11, 2000, which appear in iExalt, Inc. Current
Reports on Forms 8-K/A dated December 15, 1999, February 14, 2000 and March 16,
2000.
/s/ HARPER & PEARSON COMPANY
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HARPER & PEARSON COMPANY
Houston, Texas
October 4, 2000
