Exhibit 23.2


                         CONSENT OF INDEPENDENT AUDITORS


     I  consent  to  the  use  in  this  Registration  Statement  on Form S-8 of
Interactive  Multimedia  Network,  Inc.,  of my report dated September 02, 2001,
which  is  incorporated  by  reference.



     By:  /s/  Mark  Cohen
          ----------------
       Mark  Cohen  C.P.A.


Hollywood,  Florida
03/27/01