EXHIBIT 23.2
                        Consent Of Independent Auditors

The Board of Directors and Shareholders 
Network Computing Devices, Inc.:

We consent to incorporation by reference in the registration statement on 
Form S-8 of Network Computing Devices, Inc. of our reports dated February 9, 
1999, relating to the consolidated balance sheets of Network Computing 
Devices, Inc. and subsidiaries as of December 31, 1998 and December 31, 1997, 
and the related consolidated statements of operations, shareholders' equity 
and cash flows for each of the years in the three-year period ended December 
31, 1998, and the related schedule, which reports appear in the December 31, 
1998 annual report on Form 10-K of Network Computing Devices, Inc.

KPMG LLP

Mountain View, California
April 1, 1999