Exhibit 23.2
Moors Rowland Mazars |
Certified Public Accountants |
33 Hysan Avenue | |
Tel: (852) 2909 555 Fax: (852) 2810 0032 |
Consent of Independent Auditors
We consent to inclusion in Form 14A of SE Global Equities Corp., dated August 10, 2005 in relation to financial statements and exhibits our report dated August 10, 2005 relating to the balance sheet of Sun New Media Group Limited, formerly known as Spearhead Group Limited as of July 11, 2005 and the related statement of operations, changes in stockholders' equity and cash flows for the period from June 6, 2005 (date of incorporation of Sun New Media Group Limited) to July 11, 2005.
/s/ Moores Rowland Mazars
Moores Rowland Mazars
Chartered Accountants
Certified Public Accountants
Hong Kong, August 10, 2005
A member of | A member firm of Mazars | |