<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex232.txt
<TEXT>


                                  EXHIBIT 23.2


                         CONSENT OF INDEPENDENT AUDITORS


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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the use, in the Post-Effective Amendment No. 1 to the Registration
Statement on Form S-1 of Garner Investments,  Inc., of our report dated February
26, 2008 on our audits of the financial  statements of Garner Investments,  Inc.
as of December  31, 2007 and 2006,  and the results of its  operations  and cash
flows for the two fiscal  years then  ended and for the  period  from  inception
February  13, 1997 to  December  31,  2007,  and the  reference  to us under the
caption "Experts".

June 6, 2008


/s/Larry O'Donnell, CPA, P.C.
-------------------------------
Larry O'Donnell, CPA, P.C.
Aurora, Colorado


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</DOCUMENT>