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 March 25, 2002,  relating to the
consolidated balance sheet of theglobe.com, inc. and subsidiaries as of December
31, 2001, and the related consolidated  statements of operations,  stockholders'
equity  and  comprehensive  loss,  and cash  flows  for each of the years in the
two-year period ended December 31, 2001, which report appears in the 2002 Annual
Report on Form 10-K of theglobe.com, inc., dated March 31, 2003.

Our report dated March 25, 2002,  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
December 10, 2003