CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
The Board of Directors
Burst.com, Inc.
(formerly known as Instant Video Technologies, Inc.)
We consent to the use of our report dated March 19, 1999 on the consolidated
financial statements of Instant Video Technologies, Inc.(the "Company") and
subsidiary as of December 31, 1998 and the related consolidated statements of
operations, stockholders' equity (deficit) and cash flows for each of the years
in the two-year period ended December 31, 1998 included herein and to the
reference to our firm under the headings "Selected Financial Data", "Experts"
and "Change in Accountants" in the Prospectus.
Our report dated March 19, 1999 contains an explanatory paragraph that states
that the Company's recurring losses from operations and negative cash flows from
operating activities raise substantial doubt about its ability to continue as a
going concern. The consolidated financial statements do not include any
adjustments that might result from the outcome of that uncertainty.
KPMG LLP
San Francisco, California
September 26, 2000
