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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 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 date, 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/ PricewaterhouseCoppers LLP
Oklahoma City, Oklahoma
June 20, 2000
