CONSENT OF INDEPENDENT AUDITORS

              {
  "/ACCESSION-NUMBER": [
    "0001193125-04-021493"
  ],
  "/FILING-DATE": [
    "20040212"
  ],
  "/PUBLIC-DOCUMENT-COUNT": [
    "3"
  ],
  "/TYPE": [
    "S-2"
  ],
  "FILER/BUSINESS-ADDRESS/CITY": [
    "NEW YORK"
  ],
  "FILER/BUSINESS-ADDRESS/PHONE": [
    "(212) 962-9277"
  ],
  "FILER/BUSINESS-ADDRESS/STATE": [
    "NY"
  ],
  "FILER/BUSINESS-ADDRESS/STREET1": [
    "535 WEST 34 STREET, 5TH FLOOR"
  ],
  "FILER/BUSINESS-ADDRESS/ZIP": [
    "10001"
  ],
  "FILER/COMPANY-DATA/ASSIGNED-SIC": [
    "7372"
  ],
  "FILER/COMPANY-DATA/CIK": [
    "0001125052"
  ],
  "FILER/COMPANY-DATA/CONFORMED-NAME": [
    "WARP TECHNOLOGY HOLDINGS INC"
  ],
  "FILER/COMPANY-DATA/IRS-NUMBER": [
    "880467845"
  ],
  "FILER/COMPANY-DATA/STATE-OF-INCORPORATION": [
    "NV"
  ],
  "FILER/FILING-VALUES/ACT": [
    "33"
  ],
  "FILER/FILING-VALUES/FILE-NUMBER": [
    "333-112771"
  ],
  "FILER/FILING-VALUES/FILM-NUMBER": [
    "04592740"
  ],
  "FILER/FILING-VALUES/FORM-TYPE": [
    "S-2"
  ],
  "FILER/FORMER-COMPANY/DATE-CHANGED": [
    "20000927"
  ],
  "FILER/FORMER-COMPANY/FORMER-CONFORMED-NAME": [
    "ABBOTT MINES LTD"
  ],
  "description": "CONSENT OF INDEPENDENT AUDITORS",
  "filename": "dex232.htm",
  "sequence": "4",
  "type": "EX-23.2"
}