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<PAGE> Exhibit 23.2 CONSENT OF INDEPENDENT AUDITORS The Board of Directors Efficient Networks, Inc.: We consent to the inclusion of our report on the financial statements of FlowPoint Corporation incorporated by reference herein which report appears in the Efficient Networks, Inc. Registration Statement on Form S-1 (Registration No. 333-94289) declared effective by the Commission on February 2, 2000. KPMG LLP Boston, Massachusetts September 15, 2000
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