CONSENT OF INDEPENDENT ACCOUNTANTS


The Board of Directors
Netgateway, Inc.:

We consent to  incorporation  by reference in the  registration  statement  (No.
333-95205) on Form S-8 of Netgateway,  Inc. of our report dated August 21, 2000,
except  as to  Note  18,  which  is as of  January  11,  2001  relating  to  the
consolidated  balance sheet of Netgateway,  Inc. and subsidiaries as of June 30,
2000,  and the related  consolidated  statements  of  operations,  stockholders'
deficit,  and cash flows and related financial  statement schedule for the years
ended June 30, 2000 and 1999, which report appears in the June 30, 2001,  annual
report on Form 10-K of Netgateway, Inc.

The report of KPMG LLP on the aforementioned  consolidated  financial statements
contains an  explanatory  paragraph  that states  that the  Company's  recurring
losses from operations and net capital  deficiency raise substantial doubt about
the entity's ability to continue as a going concern. The consolidated  financial
statements do not include any adjustments  that might result from the outcome of
that uncertainty.





Los Angeles, California
October 11, 2001