CONSENT OF RICHAED A. EISNER & COMPANY

     We consent to the incorporation by reference in the registration  statement
(No.  333-95205) on Form S-8 of  Netgateway,  Inc. of our report dated August 3,
2001, with respect to Notes 9,12,13,  and 22 September 30, 2001, relating to our
audit of the consolidated balance sheet of Netgateway,  Inc. and subsidiaries as
of June 30, 2001, and the related consolidated statements of operations, capital
deficit,  and cash flows for the year ended June 30, 2001,  which report appears
in the June 30, 2001, annual report on Form 10-K of Netgateway, Inc.

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



Richard A. Eisner & Company, LLP

New York, New York
October 11, 2001