EXHIBIT 23.2
[LETTERHEAD OF GESTION GIROUX, MENARD INC.]
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Board of Directors and Stockholders of
TELEHUBLINK CORPORATION
We hereby consent to the incorporation by reference in the Registration
Statement (No. 333-34456 on Form S-8, which was previously filed by TELE HUB
LINK CORPORATION (the "Company"), of our report on the financial statements of
the Company dated June 30, 2000, which report appears elsewhere in this Annual
Report on Form 10-KSB of the Company for the fiscal year ended January 29, 2000.
/s/ Giroux, Menard and Associates
Chartered Accountants
Longueuil, Canada
July 18, 2000
