EXHIBIT 23.2

CONSENT OF INDEPENDENT AUDITORS


                           Sellers & Associates, P.C.
                          Certified Public Accountants
                              5230 S. Ridgeline Dr.,
                                Ogden, Utah 84405
                               Tel: (801) 476-0270
                               Fax: (801) 475-6811



We consent to the  inclusion  in the  registration  statement  on Form S-8 being
filed under the Securities Exchange Act of 1933 by Elephant Talk Communications,
Inc.  on our  report  dated  October  31,  2001,  relating  to our  audit of the
financial statements of Elephant Talk Communications,  Inc. and Subsidiaries for
the year ended  September  30, 2001 and to the  reference  of our firm under the
captions "Expert" appearing in the above-referenced registration statement.


/s/ Sellers & Associates, P.C.
------------------------------
Sellers & Associates, P.C.


Ogden, Utah
April 26, 2002




















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