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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference in this Form S-3 registration statement of Stamps.com Inc.,
registering 30,000 shares of common stock, of our report dated March 15, 2000 on
the financial statements of iShip.com, Inc. included in the Stamps.com 10-K/A
for the year ended December 31, 1999. We also consent to the reference to our
Firm under the heading "Experts" in the Prospectus.
/s/ Moss Adams LLP
Seattle, Washington
August 16, 2000
