CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------


The Board of Directors
NetGateway, Inc.:

We consent to the use of our report included herein and to the reference to
our firm under the headings "Selected Financial Data" and "Experts" in the
prospectus.


Our report dated July 2, 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
July 15, 1999