CONSENT OF INDEPENDENT ACCOUNTANTS

To Board of Directors
Netgateway, Inc.


     We consent to the incorporation by reference in the Registration  Statement
on Form S-8 of Netgateway,  Inc. of our report dated August 23, 1999 relating to
the consolidated balance sheets of Netgateway,  Inc. and subsidiaries as of June
30, 1998 and 1999 and the related consolidated statements of operations, changes
in  shareholders'  deficit and cash flows for the year ended June  30,1999,  the
period March 4, 1998 (inception)  through June 30,1998 and the cumulative period
March 4, 1998  (inception)  through June  30,1999,  which report  appears in the
Registration Statement on Form S-1 of Netgateway, Inc., dated November 18, 1999.

     Our report dated August 23, 1999,  contains an  explanatory  paragraph that
states that the Company's planned principal operations have commenced,  however,
minimal  revenues have been generated.  Additionally,  the Company  continues to
incur net  losses  and has  continuing  financial  needs.  These  matters  raise
substantial  doubt  about  its  ability  to  continue  as a going  concern.  The
financial  statements do not include any adjustments  that might result from the
outcome of this uncertainty.



                                                /S/ KPMG LLP


Los Angeles, California
January 21, 2000