Exhibit 23.2



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form SB-2 of our
report dated July 9, 2003 relating to the financial statements of Turbine Truck
Engines, Inc., which appear in such Registration Statement. We also consent to
the references to us under the heading "Experts" in such Registration Statement.




/s/ Pender Newkirk & Company
Tampa, Florida
September 24, 2003