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<PAGE> EXHIBIT 23.1 CONSENT OF INDEPENDENT ACCOUNTANTS The Board of Directors WHEREVER.net Holding Corporation We consent to the use of our report incorporated herein by reference and to the reference to our firm under the heading "Experts" in the Registration Statement (No. 333-11676) on Form F-1, as amended, of WHEREVER.net Holding Corporation. /s/ KPMG Certified Public Accountants Taipei, Taiwan July 5, 2000
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