CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

                                                                    Exhibit 23.2

As independent  public  accountants,  we hereby consent to the use of our report
dated  February  29,  2000 on the  1997  consolidated  financial  statements  of
RateXchange  Corporation and to all references to our Firm included in or made a
part of this S-1 registration statement.

/s/ Crouch Bierwolf and Chisholm
Salt Lake City, Utah
January 4, 2001



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