EXHIBIT 23.2
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                  [Letterhead of Carlin, Charron & Rosen, LLP]


We hereby consent to the use in this Registration Statement of LocatePLUS
Holdings Corporation (the "Company") on Form SB-2 of our report dated March 18,
2004 that contains an explanatory paragraph regarding the Company's ability to
continue as a going concern, relating to the consolidated balance sheet of the
Company as of December 31, 2003, and the related consolidated statements of
operations, stockholders' equity and cash flows for each of the two years in the
period ended December 31, 2003, appearing in the Registration Statement and to
the reference to us under the heading "Experts."



CARLIN, CHARRON  &  ROSEN,  LLP
Worcester,  Massachusetts

July 20, 2003