EXHIBIT 23.3

May 28, 1999

To: Spartan Multimedia, Inc.

Dear Sirs:                                                  RE: NETGATEWAY, INC.

    I refer to the prospectus of the above company dated May 28, 1999 relating
to the sale and issue of Netgateway common stock.

    I consent to the use in the above mentioned prospectus of my report dated
April 19, 1999 to the shareholders of Spartan Multimedia Inc. on the following
financial statements:

       Balance sheet as at August 31, 1998:
       Statements of earnings and retained earnings and changes in financial
       position for the year ended August 31, 1998.

    I report that I have read the prospectus and have no reason to believe that
there are any misrepresentations in the information contained therein that is
derived from the financial statements upon which I have reported or that is
within my knowledge as a result of my audit of such financial statements.

          /s/ Allan Hogenson
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            Allan Hogenson
         CHARTERED ACCOUNTANT