Exhibit 23.2 BIERWOLF, NILSON & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS A Partnership of 1453 SOUTH MAJOR STREET Nephi J. Bierwolf, CPA Professional Corporations SALT LAKE CITY, UTAH 84115 Troy Nilson, CPA Consent of Independent Accountants We consent to the incorporation by reference in this registration statement on Form 8-8 or our report dated March 28,2003, which appears on page 14 of the 2002 Transition Report on Form 10-KT of Secured Diversified Investment, Ltd., formerly Book Corporation of America, Inc., which includes the consolidated financial statements for the former fiscal years ended October 31, 2002 and 2001. /S/ Bierwolf, Nilson & Associates - --------------------------------- Bierwolf, Nilson & Associates December 10, 2003 MEMBERS OF AMERICAN INSTITUTE OF CPAs, SEC PRACTICE SECTION AND UTAH ASSOCIATION OF CPAs