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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the reference to our firm under the heading "Experts" and to the
incorporation by reference in the registration statement on Form S-3 of
Mail.com, Inc. of our report dated May 24, 2000, with respect to the
consolidated balance sheet of Asia.com, Inc. (formerly eLong.com, Inc.) (a
development stage enterprise) and its subsidiary as of December 31, 1999, and
the related consolidated statement of operations, stockholders' equity, and
cash flows for the period from May 17, 1999 (date of inception) to December 31,
1999.
Our report dated May 24, 2000, contains an emphasis paragraph that states the
group's operations are subject to extensive regulation and supervision by the
People's Republic of China ("PRC") government. The laws and regulations
pertaining to Internet content provider businesses in the PRC are evolving and
may be subject to change.
/s/ KPMG
Hong Kong
August 4, 2000
