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 159,407 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.

                                        McKEAN, PAUL, CHRYCY, FLETCHER & CO.

Miami, Florida,
February 2, 2005.