EXHIBIT 23.2


                     CONSENT OF INDEPENDENT ACCOUNTANTS

The Board of Directors
theglobe.com, inc.:

We consent to incorporation  by reference in the registration  statement on
Form S-8 of  theglobe.com,  inc. of our report  dated  February  26,  2001,
relating to the  consolidated  balance  sheets of  theglobe.com,  inc.  and
subsidiaries as of December 31, 2000 and 1999, and the related consolidated
statements of operations,  stockholders' equity and comprehensive loss, and
cash flows for each of the years in the  three-year  period ended  December
31, 2000,  which report  appears in the 2000 Annual  Report on Form 10-K of
theglobe.com, inc., dated April 2, 2001.

Our report dated February 26, 2001, contains an explanatory  paragraph that
states that the Company has suffered recurring losses from operations since
inception that raises  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/ KPMG LLP
New York, New York
April 26, 2001