EXHIBIT 23.2

We  consent to the  reference  to our firm under the  caption  "Experts"  in the
Registration  Statement (Form SB-2 No. 333- ) of SmartServ Online,  Inc. for the
registration  of  24,622,202  shares of its common stock and to the inclusion of
our report dated April 23, 2003 (except for the second paragraph of Note 1 as to
which the date is March 24, 2004), included in its Annual Report (Form 10-KSB/A)
for the year ended  December  31, 2003 filed with the  Securities  and  Exchange
Commission.



/s/ Ernst & Young LLP

May 11, 2004