EXHIBIT 23.2
CONSENT OF GUMBINER SAVETT INC.,
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
| Axesstel, | Inc. |
| San | Diego, California |
We hereby consent to the use in this Registration Statement on Form S-8 of our report dated January 28, 2005, relating to the consolidated financial statements and schedules of Axesstel, Inc. appearing in its Annual Report on Form 10-KSB for the year ended December 31, 2004.
| /s/ Gumbiner Savett Inc. |
| GUMBINER SAVETT INC. |
Santa Monica, California
February 22, 2005