EXHIBIT 23.2


CONSENT OF MILLE AND McCOLLOM,
CERTIFIED PUBLIC ACCOUNTANTS






MILLER AND McCOLLOM
CERTIFIED PUBLIC ACCOUNTANTS
4350 Wadsworth Blvd., Suite 300                         TELEPHONE (303) 424-2020
Wheat Ridge, CO 80033                                   FACSIMILE (303) 424 2828
                                                 E-MAIL: rmccollom@attglobal.net


We hereby consent to the use incorporated by reference in of the Registration
Statement in this Form S-3 of our report dated October 27, 2002, relating to the
consolidated financial statements of Innovative Medical Services and
consolidated subsidiaries included in the annual report Form 10-KSB for the
fiscal years ended July 31, 2002 and July 31, 2001 and to the reference to
Miller and McCollom in the Experts section of the Prospectus contained in the
Registration Statement.


/s/MILLER AND McCOLLOM
----------------------
   Miller and McCollom


November 26, 2002