EXHIBIT 23.3


July 20, 1999


To: Spartan Multimedia, Inc.

Dear Sirs:                                                  RE: NETGATEWAY, INC.


    I refer to the prospectus of the above company with the filing no. of
333-79751 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 period ended August 31, 1998.



    I consent to the reference to my firm under the heading "Experts" in the
prospectus.


    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
- --------------------------------------
            Allan Hogenson
         CHARTERED ACCOUNTANT