EXHIBIT 23.1

                              ACCOUNTANTS' CONSENT


The Board of Directors
theglobe.com, inc.:

We consent to incorporation by reference in the registration statements (Nos.
333-36788, and 333-36144) on Form S-3 (Nos. 333-79677, 333-75503 and 333-67217)
and on Form S-8 of theglobe.com, inc. of our report dated March 25, 2002,
relating to the consolidated balance sheet of theglobe.com, inc. and
subsidiaries as of December 31, 2001, and the related consolidated statements of
operations, stockholders' equity and comprehensive loss, and cash flows for each
of the years in the two-year period ended December 31, 2001, which report
appears in the December 31, 2002, Annual Report on Form 10-K of theglobe.com,
inc.

Our report dated March 25, 2002, contains an explanatory paragraph that states
that the Company has suffered recurring losses from operations since inception,
that raise substantial doubt about its ability to continue as a going concern.
The consolidated financial statements do not include any adjustments that might
result from the outcome of that uncertainty.



                                                /s/ KPMG LLP


New York, New York
March 31, 2003