EXHIBIT 23.2


                             Marcum & Kliegman LLP
                             ---------------------
                   Certified Public Accountants & Consultants
    A Limited Liability Partnership Consisting of Professional Corporations

            INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT
            -------------------------------------------------------

We consent to the inclusion in this Registration  Statement of Capital Benefits,
LLC on Form S-1,  Amendment No. 5 [File No. 333-98651] of our report dated April
5, 2005, which includes an explanatory  paragraph as to the Company's ability to
continue  as a going  concern,  with  respect  to our  audits  of the  financial
statements of Capital  Benefits,  LLC, which report  appears in the  Prospectus,
which is part of this Registration  Statement.  We also consent to the reference
to our Firm under the heading "Experts" in such Prospectus.

                                                  /s/ Marcum & Kliegman LLP

Marcum & Kliegman LLP
New York, New York
November 1, 2005

               655 Third Avenue o 16th Floor o New York, NY 10017
                       Tel 212-981-3000 o Fax 212-981-3001
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