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Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
Netgateway, Inc.:
We consent to incorporation by reference in the registration statement (No.
333-95205) on Form S-8 of Netgateway, Inc. of our report dated August 21, 2000
relating to the consolidated balance sheets of Netgateway, Inc. and subsidiaries
as of June 30, 2000 and 1999, and the related consolidated statements of
operations, stockholders' deficit, and cash flows for each of the years in the
three-year period ended June 30, 2000, which report appears in the June 30,
2000, annual report on Form 10-K of Netgateway, Inc.
The report of KPMG LLP on the aforementioned consolidated financial statements
contains an explanatory paragraph that states that the Company's recurring
losses from operations and net capital deficiency raise substantial doubt about
the entity's ability to continue as a going concern. The consolidated financial
statements do not include any adjustments that might result from the outcome of
that uncertainty.
/s/ KPMG LLP
Los Angeles, California
September 20, 2000
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