EXHIBIT 23.3


                       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 21, 2003 (except for Note
16,  as to which  the date is March  28,  2003),  relating  to the  consolidated
balance sheets of  theglobe.com,  inc. and subsidiaries as of December 31, 2002,
and the related consolidated statements of operations,  stockholders' equity and
comprehensive  loss, and cash flows for the year ended December 31, 2002,  which
report  appears in the 2002 Annual  Report on Form 10-K of  theglobe.com,  inc.,
dated March 31, 2003.

Our report dated  February 21, 2003 (except for Note 16, as to which the date is
March 28, 2003),  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/ Rachlin Cohen & Holtz LLP

Fort Lauderdale, Florida
December 10, 2003