CAPCO ENERGY INC
S-8, EX-23.2, 2000-06-19
CRUDE PETROLEUM & NATURAL GAS
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                                                                   EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in this registration statement
on Form S-8 (File No.  000-10157)  of our report dated  August 27, 1999,  on our
audit of the financial statements of Capco Energy, Inc. (formerly Alfa Resources
Inc.) as of May 31, 1999 and for the year then ended.



/s/ GLENN, BURDETTE, PHILLIPS & BRYSON

San Luis Obispo
California
May 17, 2000



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