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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 Post-Effective Amendment No. 3 to JagNotes.com Inc's
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
                                                       August 4, 2000



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