EXHIBIT  23.2
                                                                   -------------


     CONSENT  OF  INDEPENDENT  AUDITORS


     We  hereby  consent  to  the incorporation by reference in the Registration
Statement  on Form S-8 pertaining to the Level 8 Systems, Inc. 1997 Stock Option
Plan, as amended and restated, of our report dated February 18, 2000 relating to
the  financial  statements of Level 8 Systems, Inc., which appears in the Annual
Report  on  Form  10-K  of Level 8 Systems, Inc. for the year ended December 31,
1999.


/s/ PRICEWATERHOUSECOOPERS  LLP

McLean,  Virginia.
August  24,  2000