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EXHIBIT 23.2
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-8/S-3 No. 333-______) pertaining to the 1999
Stock Plan of FreePC, Inc. and Subsidiary and to the incorporation by reference
therein of our report dated January 14, 2000, with respect to the consolidated
financial statements of FreePC, Inc. and Subsidiary included in eMachines,
Inc.'s Form S-1 filed on March 24, 2000, as amended, for the year ended
December 31, 1998 and 1999, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Los Angeles, California
October 26, 2000
