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CONSENT OF DELOITTE & TOUCHE LLP
Exhibit 23.2
Independent Auditors' Consent
We consent to the incorporation by reference in this Registration Statement
of JFAX.COM, Inc. on Form S-3 of our reports dated January 24, 2000 (April 5,
2000 as to Note 16) and April 5, 2000 (relating to the financial statement
schedule) on the financial statements of eFax.com, for the year ended December
31, 1999 appearing in the current report on Form 8-K of JFAX.COM, Inc. filed
September 13, 2000 and to the reference to us under the heading "Experts" in the
Prospectus, which is part of this Registration Statement.
By: /s/ DELOITTE & TOUCHE LLP
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DELOITTE & TOUCHE LLP
San Jose, California
November 8, 2000
