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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 (No. 333-5038-D) of The viaLink Company of our report
dated February 22, 1999, except as to the stock splits described in Note 8 and
Note 13 relating to the 1997 and 1998 shares and per share data, which is as of
March 14, 2000, relating to the financial statements of The viaLink Company,
which appears in the Annual Report on Form 10-KSB of The viaLink Company for the
year ended December 31, 1999. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.
PRICEWATERHOUSECOOPERS LLP
/s/ PRICEWATERHOUSECOOPERS LLP
Oklahoma City, Oklahoma
August 15, 2000
