EXHIBIT
23.2
We
consent to the incorporation by reference in the registration statement on
Amendment No. 1 to Form S-8 (Registration No. 333-96661) of our report
dated March 11, 2005 (with respect to Note S, which is not presented
therein, September 15, 2005) on our audit of the consolidated financial
statements of a21, Inc. and subsidiaries as of December 31, 2004 and for
the year then ended, included in the Company’s 2005 Annual Report on Form
10-KSB/A. We also consent to the incorporation by reference of our report dated
March 11, 2005 (with respect to prior restatements, September 15,
2005; with respect to the last paragraph of Note I, December 28,
2006) on our audit of the consolidated financial statements of a21, Inc. and
subsidiaries as of December 31, 2004 and for the year then ended appearing
on pages F-2 through F-37 of the Company’s registration statement on Form SB-2
filed with the Securities and Exchange Commission on December 29,
2006.
/s/
Eisner LLP
New
York,
New York
February
9, 2007