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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 reference to our firm under the heading "Experts" in the prospectus.
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/s/ KPMG LLP
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KPMG LLP
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New York, New York
September 7, 2000
