EXHIBIT 23.3


                         CONSENT OF INDEPENDENT AUDITORS


THE BOARD OF DIRECTORS
NeoMedia Technologies, Inc.:

We consent to the use of our report dated March 12, 1999, which appears in the
Annual Report on Form 10-KSB of NeoMedia Technologies, Inc. ("the Company") for
the year ended December 31, 1999, which Annual Report is incorporated by
reference herein and to the reference to our firm under the heading "Experts" in
the prospectus.

Our report contains an explanatory paragraph that states that the Company has
suffered recurring losses from operations, has a significant accumulated
deficit, and a working capital deficiency that raise substantial doubt about its
ability to continue as a going concern. The consolidated financial statements do
not include any adjustments that might result from the outcome of this
uncertainty.

                                          KPMG LLP


March 31,  2000
Miami, Florida