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EXHIBIT 23.2
INDEPENDENT AUDITOR'S CONSENT
The Board of Directors and Stockholders
Viatel, Inc.:
The audits referred to in our report dated March 1, 2000, included the
related financial statement schedule as of December 31, 1999 and for each of
the years in the three-year period ended December 31, 1999, incorporated by
reference in the registration statement. This financial statement schedule is
the responsibility of the Company's management. Our responsibility is to
express an opinion on this financial statement schedule based on our audits.
In our opinion, such financial statement schedule, when considered in
relation to the basic consolidated financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.
We consent to the use of our reports incorporated herein by reference
and to the references to our firm under the headings "Selected Consolidated
Financial Data" and "Experts" in the prospectus.
/s/ KPMG LLP
KPMG LLP
New York, New York
June 27, 2000
