EXHIBIT 23.1

                      CONSENT OF INDEPENDENT AUDITORS

      We consent to the incorporation by reference in Official Payments
Corporation's Registration Statement on Form S-8 (No. 333-95825) of our
report dated January 26, 2000, relating to the balance sheets of Official
Payments Corporation as of December 31, 1999 and 1998 and the related
statements of operations, stockholders' equity (deficit) and cash flows for
each of the years in the three year period ended December 31, 1999, and the
related schedule, which report appears in the December 31, 1999 Annual
Report on Form 10-K of Official Payments Corporation.


                                    /s/  KPMG LLP

San Francisco, California
March 30, 2000