Exhibit 23.2

INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in the  Registration  Statement of
a21,  Inc.  on Forms S-8  (file  No:  333-86946,  effective  April 25,  2002 and
333-96661,  effective July 18, 2002) of our report dated May 22, 2003, appearing
in the Annual Report on Form 10-KSB of a21, Inc. for the year ended December 31,
2003.




                                          /s/ Marcum & Kliegman LLP

                                          April 14, 2004
                                          New York, New York

