EXHIBIT 23.3
Terra Networks, S.A.
Via de las Dos Castillas, 33
Complejo Atica, Edificio 1
Pozuelo de Alarcon
28223 Madrid, Spain
With respect to the Registration Statement on Form S-8 relating to the
Terra/Lycos Option and Restricted Stock Adjustment Program we consent to the
incorporation by reference therein of (i) our Auditors' Report on the Annual
Financial Statements relating to the audited annual financial statements of
TELEFONICA SERVICIOS Y CONTENIDOS POR LA RED, S.A., (Company with a sole
shareholder), which comprise the balance sheet as of December 31, 1999, the
profit and loss account and the notes to the financial statements for the year
then ended, the preparation of which is the responsibility of the Sole
Administrator, such Auditors' Report on the Annual Financial Statements dated
as of February 17, 2000 and (ii) our Report of Independent Public Accountants
relating to the audited balance sheet of TELEFONICA SERVICIOS Y CONTENIDOS POR
LA RED, S.A. (the "Company") as of December 31, 1998 and the profit and loss
statement for the year then ended. These financial statements are the
responsibility of the Company's directors.
BDO Audiberia
Madrid, Spain, October 27, 2000
