EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Network Computing Devices, Inc.:

We consent to incorporation herein by reference in the registration statement on
Form S-8 of Network Computing Devices, Inc. (the Company) of our report dated
February 10, 2000, except for Note 11, which is as of March 30, 2000, relating
to the consolidated balance sheets of Network Computing Devices, Inc. and
subsidiaries as of December 31, 1999 and 1998, and the related consolidated
statements of operations, stockholders' equity, and cash flows for each of the
years in the three-year period ended December 31, 1999, which report appears in
the December 31, 1999 annual report on Form 10-K of Network Computing Devices,
Inc., and our report dated February 10, 2000, on the related financial schedule
which appears in the 1999 annual report on Form 10-K.

Our report on the consolidated financial statements, dated February 10, 2000,
except for Note 11, which is as of March 30, 2000, contains an explanatory
paragraph that states that as discussed in Note 1 to the consolidated financial
statements, the Company has suffered recurring losses from operations and has a
net capital deficiency that raises substantial doubt about its ability to
continue as a going concern. Management's plan in regard to these matters are
also described in Note 1 to the consolidated financial statements. The financial
statements do not include any adjustments that might result from the outcome of
this uncertainty.


/s/ KPMG LLP

Mountain View, California
September 25, 2000