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                                                                    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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