EXHIBIT 23.3


October 14, 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 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