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EXHIBIT 23.2
[LETTERHEAD OF BUSINESS VALUATION SERVICES]
December 19, 2000
Retractable Technologies, Inc.
511 Lobo Lane
Little Elm, Texas 75068-0009
Re: Consent of Business Valuation Services
Retractable Technologies, Inc.
Registration Statement on Form SB-2
Ladies and Gentlemen:
We consent to the use in a Form SB-2 Registration Statement under the
Securities Act of 1933, as amended, of Retractable Technologies, Inc., of our
opinion and report dated December 19, 2000, on the valuation and analysis of
Retractable Technologies, Inc., as of December 8, 2000, and to the use of our
name and the statements with respect to us as appearing under the headings "The
Offering" and "Determination of Offering Price" in the Form SB-2.
BUSINESS VALUATION SERVICES
By: /S/ [SIGNATURE ILLEGIBLE]
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Its: Director of Technical Services
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