INDEPENDENT ACCOUNTANTS' REPORT

The Board of Directors
Cyberian Outpost, Inc.

We consent to incorporation by reference in this registration statement on Form
S-8 of Cyberian Outpost, Inc., for the registration of 2,000,000 shares of
Common Stock for the Cyberian Outpost, Inc., 1998 Employee, Director and
Consultant Stock Plan of our reports dated March 26, 1999, relating to the
balance sheets of Cyberian Outpost, Inc., as of February 28, 1999 and 1998, and
the related statements of operations, redeemable preferred stock and changes in
stockholders' equity (deficit), and cash flows for each of the years in the
three-year period ended February 28, 1999, and the related schedule, which
reports appear in the February 28, 1999 annual report on Form 10-K of Cyberian
Outpost, Inc.

                                              /s/ KPMG LLP

Providence, Rhode Island
January 31, 2000