EXHIBIT 23.2

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in Form S-8 of our audit report dated December 28, 2004, relating to the financial statements of Magnum d=Or Resources, Inc. for its fiscal year ended September 30, 2004, which are incorporated by reference therein.

March 11, 2005                         

Michael Johnson & Co., L.L.C.

____________________________________