Exhibit 23.2 Consent of Accountants








We   hereby   consent   to  the   use  in   this   Registration   Statement   of
Shopathomekids.Com,  Inc.  on Form  SB-2/A of our report  dated  August 25, 2000
relating to the  financial  statements of  Shoptathomekids.Com,  Inc. and to the
reference to our Firm under the caption "Experts" in the Prospectus.



                                    MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
                                    Certified Public Accountants

New York, New York
January 17, 2001