Exhibit 23.2


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Worlds Inc.
Boston, Massachusetts



         We hereby consent to the use in the Prospectus constituting a part of
this Registration Statement of our report dated March 26, 1999, relating to the
financial statements of Worlds Inc. (a development stage enterprise) which is
contained in that Prospectus, as of December 31, 1998 and the related statements
of operations, stockholders' deficit and cash flows for the period April 8, 1997
(inception) to December 31, 1997, the year ended December 31, 1998 and for the
period from inception (April 8, 1997) to December 31, 1998. Our report contains
an explanatory paragraph regarding the Company's ability to continue as a going
concern.

         We also consent to the reference to us under the caption "Experts" in
the Prospectus.


                                BDO Seidman, LLP

New York, New York
August 31, 1999