ARTISTDIRECT INC
S-1, EX-23.3, 2000-11-22
BUSINESS SERVICES, NEC
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<PAGE>   1

                                                                    EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion of our report included herein dated May 26, 1999
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, and to the reference to our firm under
the heading "Experts" in the prospectus.

                                          /s/ KPMG LLP

Los Angeles, California
November 20, 2000


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