Exhibit 23.2

                          Independent Auditors' Consent

The Board of Directors
netGuru, Inc.:

We consent to incorporation by reference in the registration statement on Form
S-8 of netGuru, Inc. of our report dated June 27, 2001, relating to the
consolidated balance sheet of netGuru, Inc. and subsidiaries as of March 31,
2001, and the related consolidated statements of operations, stockholders'
equity and comprehensive loss, and cash flows for the years ended March 31, 2001
and 2000 which report appears in the March 31, 2001 annual report on Form 10-KSB
of netGuru, Inc.

                                            /s/ KPMG LLP

Orange County, California
March 12, 2002