EXHIBIT 23.2

                CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS

We consent to the use in this Registration Statement on Form SB-2 of our report
dated January 27, 2000, on our audit of the financial statements of American
Champion Entertainment, Inc. as of December 31, 1999 and 1998 and the results
of operations for each of the years then ended.  We also consent  to the
reference to our firm under the caption "Experts" in the Prospectus forming
part of such Registration Statement.



/s/Moss Adams

MOSS ADAMS
Certified Public Accountants.



June 13, 2000