EXHIBIT 23.2 We consent to the use in this Registration Statement on Form S-1 and to the use in this Post-Effective Amendment No. 1 to Registration Statements Nos. 333-104892, 333-82768 and 333-100983 on Form S-1 of Level 8 Systems, Inc. of our report dated March 28, 2003 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the Company's ability to continue as a going concern) appearing in the Prospectus, which is part of the aforementioned Registration Statements. We also consent to the reference to us under the heading "Experts" in such Prospectus. /s/ Deloitte & Touche LLP - ------------------------- Raleigh, North Carolina May 17, 2004