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EXHIBIT 23.4
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CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement on
Form S-8 of Net2Phone, Inc. ("Net2Phone") for the registration of 5,370,218
shares of its common stock pertaining to its 1999 Amended and Restated Stock
Option and Incentive Plan, of our report dated May 16, 2000 with respect to the
financial statements of APLIO, S.A. included in Net2Phone's Current Report on
Form 8-K/A dated July 23, 2000, filed with the Securities and Exchange
Commission.
Maurice SOUED
Paris, France
November 20, 2000
