ARTISTDIRECT INC
S-1, EX-23.3, 2000-07-18
BUSINESS SERVICES, NEC
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<PAGE>   1

                                                                    EXHIBIT 23.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the inclusion of our report with respect to the balance sheets of
iMusic, Inc. as of December 31, 1997 and 1998, and the related statements of
operations, shareholders' equity (deficit), and cash flows for the years then
ended included herein dated May 26, 1999, and to the reference to our firm under
the heading "Experts" in the prospectus.




/s/  KPMG LLP

Los Angeles, California
July 14, 2000



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