1

                                                                    Exhibit 99.1



                      REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULE


To the Board of Directors
of Allaire Corporation

Our audits of the consolidated financial statements referred to in our report
dated March 13, 2000 appearing in the 1999 Annual Report to Shareholders of
Allaire Corporation which report and consolidated financial statements are
incorporated by reference in this Annual Report on Form 10-K also included an
audit of the financial statement schedule listed in Item 14(a)(2) of this Form
10-K. In our opinion, this financial statement schedule presents fairly, in all
material respects, the information set forth therein when read in conjunction
with the related consolidated financial statements.

/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts
March 13, 2000