EXHIBIT 23.2

                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The Board of Directors
theglobe.com, inc.

We consent to incorporation by reference in the registration statement on
Form S-8 of theglobe.com, inc. of our report dated February 20, 1999,
relating to the balance sheets of theglobe.com, inc. as of December 31,
1998 and 1997, and the related statements of operations, stockholders'
equity and cash flows for each of the years in the three-year period ended
December 31, 1998, and related financial statement schedule, which report
appears in the Form 10-K of theglobe.com, inc. dated March 30, 1999.


                                             /s/ KPMG LLP

New York, New York
March 31, 1999