EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

The Board of Directors
Netgateway, Inc:

We consent to the use of our reports included herein and to the reference to our
firm under the headings "Selected Financial Data" and "Experts" in the
prospectus.

Our report dated August 23, 1999, contains an explanatory paragraph that states
that the Company's planned principal operations have commenced, however, minimal
revenues have been generated. Additionally, the Company continues to incur net
losses and has continuing financial needs. These matters raise substantial doubt
about its ability to continue as a going concern. The financial statements do
not include any adjustments that might result from the outcome of this
uncertainty.

/s/ KPMG LLP


Los Angeles, California
November 17, 1999