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Exhibit 23.2
INDEPENDENT AUDITORS' REPORT ON FINANCIAL STATEMENT SCHEDULE
The Board of Directors and Stockholders
Engage, Inc.:
Under the date of September 20, 2000 we reported on the consolidated balance
sheets of Engage, Inc. and subsidiaries as of July 31, 1999 and 2000, and the
related consolidated statements of operations, stockholders' equity (deficit),
and cash flows for each of the years in the three-year period ended July 31,
2000, which are included in the Form 10-K for the year ended July 31, 2000. In
connection with our audits of the aforementioned consolidated financial
statements, we also audited the related consolidated financial statement
schedule of Valuation and Qualifying Accounts in the Form 10-K. This financial
statement schedule is the responsibility of the Company's management. Our
responsibility is to express an opinion on this financial statement schedule
based on our audits. In our opinion, such financial statement schedule, when
considered in relation to the basic consolidated financial statements taken as a
whole, presents fairly, in all material respects, the information set forth
therein.
/s/ KPMG LLP
Boston, Massachusetts
September 20, 2000
