Exhibit 23.3

                    [Letterhead of Livingston & Haynes, P.C.]

We  consent  to  the  use  in this Registration Statement of LocatePLUS Holdings
Corporation  on  Form  SB-2 of our report dated May 16, 2005 on our audit of the
audit  of  the  consolidated  financial  statements  of  LocatePLUS  Holdings
Corporation  as of December 31, 2004 accompanying the Annual Report on Form 10-K
of  LocatePLUS  Holdings Corporation for the year ended December 31, 2004, which
expresses  an unqualified opinion and which included an explanatory paragraph in
reference  to  the  Company's ability to continue as a going concern, and to the
reference  to  Livingston  &  Haynes,  P.C.  under  the heading "Experts" in the
"Prospectus"  which  is  part  of  such  Registration  Statement.



Livingston  &  Haynes,  P.C.
Wellesley,  Massachusetts

February  15,  2006