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EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
Board of Directors
Spartan Motors, Inc.
Charlotte, Michigan
We consent to the incorporation by reference in Registration Statement No. 33-28432 of Spartan Motors, Inc. on Form S-8 and Registration Statement No. 33-80980 of Spartan Motors, Inc. on Form S-8 of our report dated February 10, 1999, (which report expresses an unqualified opinion and includes an explanatory paragraph which indicates that there are matters that raise substantial doubt about Carpenter Industries, Inc.'s ability to continue as a going concern) appearing in this Annual Report on Form 10-K of Spartan Motors, Inc. for the year ended December 31, 1999.
/s/ Birk Gross Bell & Coulter, P.C.
Indianapolis, Indiana
March 1, 2000
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