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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the inclusion of our reports dated February 23, 2000 (except as to
note 2, which is dated as of March 21, 2000) included herein with respect to the
consolidated balance sheets of ARTISTdirect, Inc. (and its predecessor company
ARTISTdirect, LLC) and subsidiaries as of December 31, 1998 and 1999, and the
related consolidated statements of operations, changes in members' and
stockholders' equity (deficit), and cash flows for each of the years in the
three year period ended December 31, 1999, and to the reference to our firm
under the heading "Experts" in the prospectus.
/s/ KPMG LLP
Los Angeles, California
November 17, 2000
