EXHIBIT 23.2

                              ACCOUNTANTS' CONSENT

The Board of Directors theglobe.com, inc.:

We consent to incorporation by reference in the registration  statements on Form
S-8 of theglobe.com, inc. of our report dated February 21, 2003 (except for Note
16,  as to which  the date is March  28,  2003),  relating  to the  consolidated
balance sheets of  theglobe.com,  inc. and subsidiaries as of December 31, 2002,
and the related consolidated statements of operations,  stockholders' equity and
comprehensive  loss, and cash flows for the year ended December 31, 2002,  which
report  appears  in the  December  31,  2002,  Annual  Report  on  Form  10-K of
theglobe.com, inc.

Our report dated  February 21, 2003 (except for Note 16, as to which the date is
March 28, 2003),  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/ Rachlin Cohen & Holtz LLP


Fort Lauderdale, Florida
September 22, 2003