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EXHIBIT 23.3
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS ON SCHEDULE
To the Board of Directors and Stockholders of
VA Linux Systems, Inc.:
We have audited in accordance with auditing standards generally accepted in the
United States, the consolidated financial statements included in VA Linux
Systems, Inc.'s annual report to stockholders incorporated by reference in this
Form 10-K, and have issued our report thereon dated August 21, 2000. Our audit
was made for the purpose of forming an opinion on the basic consolidated
financial statements taken as a whole. The schedule listed in Item 14(a)2 is the
responsibility of the Company's management and is presented for the purpose of
complying with the Securities and Exchange Commission's rules and is not part of
the basic financial statements. This schedule has been subjected to the auditing
procedures applied in the audit of the basic financial statements and, in our
opinion, fairly states in all material respects the financial data required to
be set forth herein in relation to the basic financial statements taken as a
whole.
/s/ Arthur Andersen LLP
San Jose, California
August 21, 2000
