<PAGE>
EXHIBIT 23.2
CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
Youbet.com, Inc.
Los Angeles, California
We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated
February 11, 2000 except for Note 15, which is as of March 14, 2000, relating
to the consolidated financial statements of Youbet.com, Inc. for the years
ended December 31, 1998 and 1999 appearing in the Company's annual report on
Form 10-KSB for the year ended December 31, 1999.
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
BDO Seidman, LLP
Los Angeles, California
June 15, 2000
