<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>dalrada_sb2a3ex23-2.txt
<DESCRIPTION>CONSENT OF POHL, MCNABOLA, BERG & CO.
<TEXT>
<PAGE>

                                                                    EXHIBIT 23.2


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                    -----------------------------------------


We consent to the inclusion in this registration statement on Form SB2, under
the caption "Experts", the reference to our report dated October 1, 2004 with
respect to the Financial Statements of Dalrada Financial Corporation (formerly
known as Imaging Technologies Corporation), for the year ended June 30, 2004.


     /s/ Pohl, McNabola, Berg & Company LLP
     --------------------------------------
     Pohl, McNabola, Berg & Company LLP
     September 27, 2005
     San Francisco, California

</TEXT>
</DOCUMENT>