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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
24/7 Media, Inc.:
We consent to the incorporation by reference in the registration
statement on Form S-3/A of 24/7 Media, Inc. of our report dated March 8, 2000,
relating to the consolidated balance sheets of 24/7 Media, Inc. and subsidiaries
as of December 31, 1999 and 1998, and the related consolidated statements of
operations, stockholders' equity (deficit) and comprehensive income and cash
flows for each of the years in the three-year period ended December 31, 1999,
and to the reference to our firm under the heading "Experts" in the registration
statement.
/s/ KPMG LLP
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KPMG LLP
New York, New York
October 24, 2000
