EXHIBIT 23.4


Independent Auditors' Consent



The Board of Directors
NeoMedia Technologies, Inc.


We consent to the use of our report dated March 12, 1999, with respect to the
consolidated statements of operations, cash flows and shareholders' equity of
NeoMedia Technologies, Inc. and subsidiaries (the "Company") for the year ended
December 31, 1998, included herein and to the reference to our firm under the
headings "Experts", "Summary Consolidated Financial Information", and
"Selected Financial Data" in the prospectus.

Our report dated March 12, 1999 contains an explanatory paragraph that states
that the Company has suffered recurring losses from operations, has a
significant accumulated deficit, and a working capital deficiency which 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.


/s/ KPMG LLP
Miami, Florida
November 15, 2001