Exhibit 23.2 Consent of Cordovano and Honeck

We hereby consent to the inclusion of the independent  accountant's report dated
July  29,  2003,  the  accompanying  balance  sheet  of  Rexray  Corporation  (a
development  stage  company) as of May 31, 2003,  and the related  statements of
operations,  changes in shareholders'  equity, and cash flows for the year ended
May 31, 2003, the period from May 2, 2002 (inception)  through May 31, 2002, and
the  period  from  May  2,  2002  (inception)  through  May  31,  2003.  in  the
Registration  Statement  on Form  SB-2,  and any other  references  to us in the
Registration Statement.

/s/ Cordovano and Honeck
Cordovano and Honeck
Certified Public Accountants

Denver, Colorado
May 12, 2004