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Independent Accountants' Consent
The Board of Directors
ImagicTV Inc.
We consent to the incorporation by reference in the registration statement on
Form S-8 of ImagicTV Inc. of our report dated May 25, 2000, except as to note 11
which is as of November 9, 2000, relating to the consolidated balance sheets of
ImagivTV Inc. as at February 29, 2000 and February 28, 1999 and the related
consolidated statements of operations, shareholders' equity and cash flows for
the years ended February 29, 2000 and February 28, 1999, and for the period from
December 24, 1997 (inception) to February 28, 1998, which report appears in the
registration statement of ImagicTV Inc. on Form F-1 (Registration No. 333-
48452).
/s/ KPMG LLP
Chartered Accountants
Toronto, Canada
January 16, 2001
