Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board
of Directors and Stockholders
Roaming
Messenger, Inc.
We
consent to the incorporation in this registration statement on Form SB-2 of
Roaming Messenger, Inc. of our report dated September 10, 2004, with respect to
the consolidated balance sheets of Roaming Messenger, Inc. as of June 30, 2004,
and 2003 the related consolidated statements of operations, stockholders' equity
and cash flows for the years then ended. We also consent to the reference to us
under the caption “Experts” in such registration statement.
/s/ Rose,
Snyder & Jacobs
Rose,
Snyder & Jacobs
A
Corporation of Certified Public Accountants
Encino,
CA
May 2,
2005