EXHIBIT 23.2 Consent of Daniels, McGowan & Assoc. Daniels, McGowan & Assoc. Attorneys and Counselors at Law Philadelphia Office St. Louis Office - ------------------- ---------------- Two Penn Center, Ste 200 1201 Allen Market Lane, Ste. 200 Philadelphia, PA 19102-1706 St. Louis, MO 63104 Phone: (215) 854-6396 Phone: (314) 621-2728 Fax: (215-569-0216 Fax: (314) 621-3388 Toll Free: 800-334-2460 April 1, 2002 EFoodSafety.com, Inc. 350 West Caldwell Avenue Visalia, CA 93277 Gentlemen: We refer to the Offering Statement on Form SB2 (the "Offering Statement") to be filed by EfoodSafety.com, Inc. (the "Company") with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Act") relating to and aggregate of 12,540,000 shares of the Common Stock of the Company, no par value, (the "Shares") to be issued thereunder. As special counsel for the Company, we have examined such corporate documents, records and such statutory provisions and legal decisions for the state of Tennessee as we have considered necessary and appropriate for the purposes of this opinion and, upon the basis of such examination, advise you that in our opinion, all necessary corporate proceedings by the company have been duly taken to authorize the issuance of the shares and that the shares being exempt from registration under the Act pursuant to the Offering Statement, when issued will be duly authorized, legally issued, fully paid and non-assessable. We hereby consent to the filing of this opinion as an exhibit to the Offering Statement and to the reference made to this firm therein. This consent is not to be construed as an admission that we are a person whose consent is required to be filed with the Offering Statement under the provisions of the Act. Cordially, /S/ RICHARD E. DANIELS Daniels, McGowan & Associates