Form: SB-2

Optional form for registration of securities to be sold to the public by small business issuers

September 8, 2006

EXHIBIT 23.2

AJ. ROBBINS, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
216 SIXTEENTH STREET
SUITE 600
DENVER, COLORADO 80202


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


As independent certified public accountants, we hereby consent to the use of our report dated February 27, 2006, except for the event discussed in Note 6, dated August 15, 2006 of Lixte, Inc. and to the reference made to our firm under the caption “Experts” included in or made part of this Form SB-2.


AJ. ROBBINS, P.C.
CERTIFIED PUBLIC ACCOUNTANTS




Denver, Colorado
September 6, 2006