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                                  EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors
21st Century Holding Company

We consent to the incorporation by reference in the registration statement on
Form S-8 (No. 333-94879) of 21st Century Holding Company of our report dated
March 30, 2000, relating to the consolidated balance sheet as of December
31, 1999, and the related consolidated statements of operations, changes in
shareholders' equity and comprehensive income, and cash flows for the year then
ended, which report appears in the December 31, 2000 annual report on Form
10-KSB.

KPMG LLP

Miami, Florida
March 31, 2001