CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS




We hereby  consent to inclusion in this  Registration  Statement on Form SB-2 of
theglobe.com, inc. of our report dated February 20, 2004 (except for Note 14, as
to which the date is March 24,  2004),  concerning  the  consolidated  financial
statements of  theglobe.com,  inc. and  subsidiaries for the year ended December
31, 2003. We also consent to the reference to us under the heading  "experts" in
such Registration Statement.



RACHLIN COHEN & HOLTZ LLP


Fort Lauderdale, Florida
April 16, 2004