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EXHIBIT 23.2
CONSENT OF DELOITTE & TOUCHE LLP
Consent of Independent Accountants
We consent to the incorporation by reference in this Post-effective Amendment
No. 1 to Registration Statement No. 333-36558 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 if 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
September 15, 2000
