As independent public accountants, we hereby consent to the incorporation of our reports included (or incorporated by reference) in this Form 10-K, into the Company's previously filed Registration Statement File No

EX-23.2 6 reportconsent232.htm ACCOUNTANT'S CONSENT As independent public accountants, we hereby consent to the incorporation of our reports included (or incorporated by reference) in this Form 10-K, into the Company's previously filed Registration Statement File No

Exhibit 23.2

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

As independent certified public accountants, we hereby consent to the incorporation by reference in this Form S-1/A No. 1 on Form S-3 registration statement covering the registration of up to 38,543 shares of common stock, of our report dated March 29, 2002 included in 21^st Century Holding Company's Form 10-K/A No. 1 for the year ended December 31, 2002 and to all references to our Firm included in this registration statement.

McKEAN, PAUL, CHRYCY, FLETCHER & CO.

Miami, Florida,

October 31, 2003.