Exhibit 23.2


                   CONSENT OF GERSTEN, SAVAGE & KAPLOWITZ, LLP

         The undersigned, Gersten, Savage & Kaplowitz, LLP, hereby consents to
the use of our name and of our opinion for NetJewels.com, Inc. (the "Company")
as filed with its Registration Statement on Form S-1, and any amendments
thereto.



January 18, 2000                            /s/ Gersten, Savage & Kaplowitz, LLP
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                                                Gersten, Savage & Kaplowitz, LLP