
                                                                    Exhibit 23.2

             INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT

We consent to the use in this  Registration  Statement of a21, Inc. on Form SB-2
of our report dated May 22, 2003,  relating to a21, Inc. and  Subsidiaries  (the
"Company")  consolidated  financial  statements  for the year ended December 31,
2002 and the period from  September 19, 2000  (inception)  through  December 31,
2002,  which report includes an explanatory  paragraph as to an uncertainty with
respect to the Company's  ability to continue as a going  concern,  appearing in
the Prospectus,  which is a part of such Registration Statement,  and to the use
of our name as it appears under the caption "Experts."


                                        /s/ Marcum & Kliegman LLP

New York, NY
September 21, 2004

