EXHIBIT 23.2
                                                                    ------------





                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the use in this Registration Statement on Form SB-2 of our
report dated February 13, 2002 relating to the consolidated financial statements
of LocatePLUS Holdings Corporation, which appear in such Registration Statement.
We also consent to the reference to us under the heading "Experts" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Boston, Massachusetts
March 28, 2002