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EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference of our report dated
March 3, 2000, with respect to the consolidated financial statements of
eSynch Corporation and Subsidiaries as of December 31, 1999 and 1998 and for
each of the two years in the period ended December 31, 1999, our report dated
December 20, 1999 with respect to the financial statements of SoftKat, Inc.
as of December 31, 1998 and for each of the two years in the period ended
December 31, 1998 and our report dated July 1, 1999 with respect to the
financial statements of Kiss Software Corporation as of December 31, 2998,
for the year ended December 31, 1998 and for the period from February 14,
1997 (date of inception) through December 31, 1997 included in the
Registration Statement on Form S-3 and related Prospectus of eSynch
Corporation for the registration of up to 2,977,300 shares of common stock
(the "Registration Statement").
/s/ Hansen, Barnett & Maxwell
Salt Lake City, Utah
December 15, 2000