EXHIBIT 16.1

                              [KPMG LLP LETTERHEAD]

 December 23, 1999

 Securities and Exchange Commission
 450 Fifth Street, N.W.
 Washington, D.C.  20549

 Ladies and Gentlemen:

 We were previously principal  accountants for BroadVision,  Inc. and, under the
 date of January  26,  1999,  except as to Note 10,  which is as of October  11,
 1999, we reported on the consolidated financial statements of BroadVision, Inc.
 and its  subsidiaries as of and for the years ended December 31, 1998 and 1997.
 On December 20, 1999, our appointment as principal  accountants was terminated.
 We have read  BroadVision,  Inc.'s  statements  included under Item 4(a) of its
 Form 8-K dated  December 23, 1999,  and we agree with such  statements,  except
 that we are not in a position  to agree or  disagree  with  BroadVision  Inc.'s
 statements in Item 4(a)(iii), and except we are not aware of the existence of a
 condition  required to be reported under item  304(a)(1)(v)  of Regulation S-K.
 Therefore,  we take no position with respect to BroadVision  Inc.'s  statements
 contained in Item 4(a)(v).

 Yours very truly,

 /s/  KPMG LLP

 KPMG LLP


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