EXHIBIT 23(2)

                         INDEPENDENT AUDITORS' CONSENT

   We consent to the inclusion in this Amendment No. 2 filed on or about
January 12, 2000 to the Registration Statement (pre-effective amendment to Form
SB-2) of Virtual Communities, Inc. (formerly Heuristic Development Group, Inc.
(a development stage company)) of our report dated February 5, 1999, relating
to our audit of the balance sheet of Heuristic Development Group, Inc. as of
December 31, 1998, and the related statements of operations, changes in
stockholders' equity and cash flows for each of the years in the two-year
period ended December 31, 1998 and for the period from July 20, 1994
(inception) through December 31, 1998.

   We also consent to the reference to our firm under the caption Experts.

                                          /s/ Richard A. Eisner & Company, LLP

New York, New York

January 12, 2000