EXHIBIT 23.1

                            ACCOUNTANT'S CONSENT
                            --------------------

The Board of Directors
theglobe.com, inc.:

We consent to incorporation by reference in the registration statement (No.
333-79677)  on Form S-8 of  theglobe.com,  inc. of our report dated January
28, 2000, relating to the consolidated balance sheets of theglobe.com, inc.
and  subsidiaries  as of  December  31,  1999  and  1998,  and the  related
consolidated   statements   of   operations,   stockholders'   equity   and
comprehensive  loss and cash flows for each of the years in the  three-year
period ended December 31, 1999, and related financial  statement  schedule,
which report  appears in the December 31, 1999,  annual report on Form 10-K
of theglobe.com, inc.

                                                               /s/ KPMG LLP

New York, New York
March 29, 2000