JAGNOTES COM
SB-2, EX-23.2, 2000-07-25
BUSINESS SERVICES, NEC
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                                  EXHIBIT 23.2

                     CONSENT OF CERTIFIED PUBLIC ACCOUNTANT


      I hereby consent to the reference to Stephen R. Russo, CPA under the
captions "Experts," "Summary Financial Data" and "Selected Financial Data," and
to the use of my report dated October 12, 1998 with respect to the financial
statements of JagNotes.com Inc. and Subsidiary (formerly JagNotes, Inc.),
included in the Registration Statement on Form SB-2 filed on or about the date
hereof and the related Prospectus.



                                                /s/ Stephen R. Russo, CPA

                                                Nanuet, New York
                                                July 24, 2000





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