Exhibit 23.2

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

We  consent  to  the  use  in this Registration Statement of LocatePLUS Holdings
Corporation  on  Form  SB-2  for 1,472,808 shares of Common Stock, of our report
dated  March 22,2006 on  our  audit  of the consolidated financial statements of
LocatePLUS  Holdings Corporation as of December 31, 2005 accompanying the Annual
Report  on  Form  10-K  of  LocatePLUS  Holdings  Corporation for the year ended
December  31, 2005, 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

October 27,  2006