ETRAVNET COM INC
SB-2/A, EX-23.2, 2001-01-03
TRANSPORTATION SERVICES
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                                                                   EXHIBIT 23.2


                          INDEPENDENT AUDITOR'S CONSENT

         We hereby  consent  to the use in this  Registration  Statement  of our
report dated February 9, 2000 on the financial statements of ETRAVNET.COM, Inc.,
as of December  31,  1999,  and to the  reference  to our firm under the heading
"Experts" in the Prospectus.




                                       /s/ ISRAELOFF, TRATTNER & CO., CPAs, P.C.

Valley Stream, New York
October 10, 2000


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