JD AMERICAN WORKWEAR INC
S-8, EX-23.2, 2001-01-08
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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                                                                    Exhibit 23.2

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this Form S-8 Registration  Statement of our report dated September
27, 2000  included in and  incorporated  by reference  in JD American  Workwear,
Inc.'s Annual Report on Form 10-K,  for the fiscal year ended  February 29, 2000
as amended by Form 10-K/A dated  October 30, 2000 and to all  references  to our
firm included in or made a part of this Registration Statement.

/s/ BELLA, HERMIDA, GILLMAN, HANCOCK & MUELLER

Plant City, Florida
January 8, 2001


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