Exhibit 23.2

DE MEO, YOUNG, MCGRATH
A PROFESSIONAL SERVICES COMPANY
SUITE 517 2400 EAST COMMERCIAL BOULEVARD FORT LAUDERDALE, FLORIDA 33308 (954) 351-9800 FAX (954) 938-8683 dym@dymco.net ————————— Anthony De Meo, CPA*, ABV, PFS Robert E. McGrath, CPA David I. Stockwell, CPA Barry E. Waite, CPA Roberta N. Young, CPA	SUITE 411 2424 NORTH FEDERAL HIGHWAY BOCA RATON, FLORIDA 33431 (561) 447-9800 FAX (561) 391-8856 boca@dymco.net ————————— Michael I. Bloom, CPA Donald J. Campagna, CPA*, CFP Lawrence E. DeBrunner, CPA ————————— *regulated by the State of Florida

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We consent to the use of our report dated March 30, 2003 included in this Form S-1, Registration Statement under the Securities Act of 1933 for 21^st Century Holding Company covering the registration of up to 625,000 shares of common stock, and to all references to our Firm included in the registration statement.

De MEO, YOUNG, McGRATH

Boca Raton, Florida,

September 11, 2003

DYM

MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS:  MANAGEMENT CONSULTING SERVICES DIVISION; SEC PRACTICE SECTION;

PRIVATE COMPANIES PRACTICE SECTION; TAX DIVISION ● FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS ● INSTITUTE OF BUSINESS APPRAISERS