EXHIBIT 23.2

                     CONSENT OF INDEPENDENT ACCOUNTANTS


The Board of Directors
Breakaway Solutions, Inc.:


     We consent to the use of our report on the financial statements of
Breakaway Solutions, Inc. as of December 31, 1997 and 1998 and for each of
the years in the three-year period ended December 31, 1998, included herein
and to the reference to our firm under the headings "Selected Financial Data"
and "Experts" in the prospectus.

                                           /s/ KPMG LLP


Boston, Massachusetts
September 1, 1999