EXHIBIT 23.1
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                             Accountant's Consent
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The Board of Directors
JFAX. COM, Inc.

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



Los Angeles, California
April 16, 1999                           /s/ KPMG LLP