PARADIGM MEDICAL INDUSTRIES INC
S-3, EX-23.2, 2000-11-29
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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                                   CONSENT OF
                     INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT







     We hereby consent to the use in this Registration  Statement on Form S-3 of
our report dated March 16, 2000 relating to the financial statements of Paradigm
Medical  Industries,  Inc.,  and to the  reference to our Firm under the caption
"experts" in the Prospectus.

                                        Tanner + Co.


























Salt Lake City, Utah
November 28, 2000


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