EXHIBIT 23.4

The Board of Directors
Video Calling Card, Inc.

We consent to the inclusion of our reports dated January 21, 1998 and September
12, 1997, with respect to the balance sheets of Video Calling Card, Inc. (a
development stage company) as of December 31, 1997 and 1996, December 31, 1996
and 1995, respectively, and the related statements of operations, stockholders'
equity, and cash flows for the years ended December 31, 1997, 1996 and the
period from inception (April 13, 1995) through December 31, 1995, which reports
appear in the Form S-1 of Netgateway, reference number: 333-79751 and reference
to our firm under the heading "Experts" in the prospectus.

/s/ Ted A. Madsen
Certified Public Accountant


Dated: October 14, 1999