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-3 registration  statement covering the
registration  of up to 33,310 shares of common stock,  of our report dated March
29, 2002 included in 21st Century Holding Company's Form 10-K for the year ended
December  31,  2003  and  to  all  references  to  our  Firm  included  in  this
registration statement.



Miami, Florida,
August 2, 2004.