EXHIBIT 23.2
CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
Hartcourt Companies, Inc.
Los Angeles, California
We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated March 6, 1999, relating to the
consolidated financial statements of The Hartcourt Companies, Inc., which is
contained in that Prospectus, and to the incorporation in the Prospectus by
reference of our report dated March 6, 2000, relating to the consolidated
financial statements and schedules of The Hartcourt Companies, Inc. appearing in
the Company's Annual Report on Form 10-KSB for the year ended December 31, 1998.
/s/ Harlan & Boettger, LLP
Harlan & Boettger, LLP
San Diego
August 22, 2000
