INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULE

eFax.com, Inc.:

     We consent to the incorporation by reference in Registration Statement 
No. 333-39815 on Form S-8 and Registration Statement No. 333-58993 on Form 
S-3 of our report dated February 8, 1999 (April 9, 1999 as to Note 14), 
appearing in this Annual Report on Form 10-K of eFax.com, Inc. (formerly 
JetFax, Inc.) and subsidiaries for the year ended December 31, 1998.

     Our audits of the consolidated financial statements referred to in our 
aforementioned report also included the financial statement schedule of 
eFax.com, Inc., listed in Item 14(a). This financial statement schedule is 
the responsibility of the Company's management. Our responsibility is to 
express an opinion based on our audits. In our opinion, such financial 
statement schedule, when considered in relation to the basic financial 
statements taken as a whole, presents fairly in all material respects the 
information set forth therein.

DELOITTE & TOUCHE LLP

San Jose, California
April 9, 1999

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