EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Amendment No. 2 to Form S-1
on Form S-3, of our reports dated March 14, 2006, relating to the financial
statements, management's assessment on the effectiveness of internal control
over financial reporting, and the effectiveness of internal controls over
financial reporting, which appear in Annual Report on Form 10-K of Loudeye Corp.
for the year ended December 31, 2005. We also consent to the reference to us
under the heading "Experts" in such Registration Statement.

/s/ Moss Adams LLP

Seattle, Washington
April 5, 2006