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EXHIBIT 23.2
[LETTERHEAD OF MOSS-ADAMS LLP]
CONSENT OF INDEPENDENT ACCOUNTANTS
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As independent public accountants, we hereby consent to the incorporation by
reference in this Form S-8 registration statement (1999 Stock Incentive Plan) of
Stamps.com Inc. of our report dated March 15, 2000 on the financial statements
of iShip.com, Inc. included in the Stamps.com 10-K for the year ended December
31, 1999.
/s/ Moss Adams LLP
Seattle, Washington
July 31, 2000