|EXHIBIT 23.2                                                                                                                                                                                                                                                                                                                                                                                
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|CONSENT OF INDEPENDENT ACCOUNTANTS                                                                                                                                                                                                                                                                                                                                                          
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|We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-76240) pertaining to the 2000 Stock Option Plan of Trek Resources, Inc. with respect to the consolidated financial statements of Trek Resources, Inc. for the fiscal year ended September 30, 2002 that are included in the Annual Report on Form 10-KSB for the year ended September 30, 2002.
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|/s/ Hein + Associates, LLP                                                                                                                                                                                                                                                                                                                                                                  
|HEIN + ASSOCIATES, LLP                                                                                                                                                                                                                                                                                                                                                                      
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|Dallas, Texas                                                                                                                                                                                                                                                                                                                                                                               
|December 23, 2002