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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
Mail.com, Inc.:
We consent to the incorporation by reference in the registration statement on
Form S-8 of Mail.com, Inc. of our report dated February 10, 2000, with respect
to the consolidated balance sheets of Mail.com as of December 31, 1999 and
1998, and the related consolidated statements of operations, stockholders'
equity (deficit), and cash flows for each of the years in the three-year period
ended December 31, 1999, which report appears in the annual report on Form 10-K
of Mail.com, Inc.
/s/ KPMG LLP
New York, New York
June 19, 2000
