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KPMG
KPMG LLP
Chartered Accountants Telephone (416) 228-7000
Yonge Corporate Centre Telefax (416) 228-7123
4120 Yonge Street Suite 500 www.kpmg.ca
North York ON M2P 2B8
Canada
The Board of Directors
ImagicTV Inc.
We consent to the use of our report included herein on Form F-1 Registration
Statement and to the reference to our firm under the headings "Selected
Consolidated Financial Data" and "Experts" in the prospectus.
/s/ KPMG LLP
Chartered Accountants
Toronto, Canada
November 16, 2000
