EXHIBIT 23.2
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                  [Letterhead of Carlin, Charron & Rosen, LLP]

We hereby consent to the use in this Registration Statement (File No.:
333-117522) of LocatePLUS Holdings Corporation (the "Company") on Form SB-2/A of
our report dated March 18, 2004 that contains an explanatory paragraph regarding
the Company's ability to continue as a going concern, relating to the
consolidated balance sheet of the Company as of December 31, 2003, and the
related consolidated statements of operations, stockholders' equity and cash
flows for each of the two years in the period ended December 31, 2003, appearing
in the Registration Statement and to the reference to us under the heading
"Experts."


/s/ CARLIN, CHARRON  &  ROSEN,  LLP
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CARLIN, CHARRON  &  ROSEN,  LLP
Worcester,  Massachusetts

September 23, 2004