<PAGE>
EXHIBIT 23.2
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors
Tantau Software, Inc.:
We consent to the inclusion of our report dated December 11, 2000, with
respect to the consolidated balance sheets of Tantau Software, Inc. and
subsidiaries as of September 30, 2000 and December 31, 1999, and the related
consolidated statements of operations, stockholders' deficit and comprehensive
loss, and cash flows for the nine months ended September 30, 2000, and the
period from February 11, 1999 (inception) to December 31, 1999, which report
appears in Amendment No. 1 to the Form F-4 of 724 Solutions Inc. filed on or
about January 4, 2001, (File No. 333-52698), and the references to our firm
under the heading "Tantau -- Summary Historical Consolidated Financial Data",
"Tantau -- Selected Historical Consolidated Financial Data" and "Experts" in the
information statement/prospectus.
/s/ KPMG LLP
Austin, Texas
January 4, 2001
