EXHIBIT 23.2

            Consent of Independent Registered Public Accounting Firm

We consent to the  reference to our firm under the caption  "Experts" and to the
use of our report dated April 23, 2003 (except for the sixth paragraph of Note 1
as to  which  the  date is  March  24,  2004),  with  respect  to the  financial
statements of SmartServ  Online,  Inc.  included in the  Registration  Statement
(Amendment  No.  1 to Form  SB-2  No.  333-115462)  and  related  Prospectus  of
SmartServ Online, Inc. for the registration of 28,058,096 shares of its common.



                                                           /s/ Ernst & Young LLP

New York, New York
July 26, 2004