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EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 pertaining to the
NetAttach, Inc. 1999 Stock Option and Equity Incentive Plan of our report dated
September 30, 1999 (except with respect to the matters referred to in Note 10,
as to which the date is November 29, 1999) with respect to the financial
statements of VA Linux Systems, Inc. for the year ended July 31, 1999 included
in the prospectus filed with the Securities and Exchange Commission on
December 9, 1999.
/s/ Arthur Andersen LLP
San Jose, California
June 5, 2000
