Exhibit 23.2

                    [Letterhead of Livingston & Haynes, P.C.]


                INDEPENDENT REGISTERED ACCOUNTING FIRM'S CONSENT


We  consent  to  the  use  in this Registration Statement of LocatePLUS Holdings
Corporation  on Form SB-2 first amendment, for 1,472,808 shares of Common Stock,
of  our  report  dated  March 22,2006 on our audit of the consolidated financial
statements  of  LocatePLUS  Holdings  Corporation  as  of  December  31,  2005
accompanying  the  Annual Report on Form 10-K of LocatePLUS Holdings Corporation
for the year ended December 31, 2005, which expresses an unqualified opinion and
which included an explanatory paragraph in reference to the Company's ability to
continue  as  a going concern, and to the reference to Livingston & Haynes, P.C.
under  the  heading  "Experts"  in  the  "Prospectus"  which  is  part  of  such
Registration  Statement.



Livingston  &  Haynes,  P.C.
Wellesley,  Massachusetts

January 4,  2007