EXHIBIT 23.2

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated March 28,
2003, except for Note 1d, which is as of April 4, 2003, relating to the
financial statements of BioTime, Inc. appearing in BioTime's Annual Report on
Form 10-K/A-1 for the year ended December 31, 2002. Our report contains an
explanatory paragraph related to the development stage of BioTime's operations.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.

/s/ BDO Seidman, LLP

San Francisco, California
December 4, 2003