EXHIBIT 23.2







               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We consent to the incorporation by reference in this Registration Statement on
Form S-8 of our report dated April 10, 2002, except for Note 9, as to which the
date is April 12, 2002, which appears on page F-1 of the Annual Report on Form
10-K of Equitex, Inc. for the year ended December 31, 2001.



GELFOND HOCHSTADT PANGBURN, P.C.

Denver, Colorado
March 10, 2003