EXHIBIT 23

                         Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-91583) pertaining to the Amended and Restated 1996 Stock Option Plan
of  SmartServ  Online,  Inc.  and  the  Registration  Statement  (Form  S-8  No.
333-47936)  pertaining to the 1999 Stock Option Plan of SmartServ  Online,  Inc.
and Non-Qualified Stock Option Agreements between SmartServ Online, Inc. and its
employees  of our report dated March 4, 2002,  with respect to the  consolidated
financial  statements of SmartServ  Online,  Inc. included in this Annual Report
(Form 10-KSB) for the year ended December 31, 2001 filed with the Securities and
Exchange Commission.



/s/ Ernst & Young LLP
Ernst & Young LLP

New York, New York
April 15, 2002