EXHIBIT 23.2

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

As independent certified public accountants, we hereby consent to the
incorporation by reference in this registration statement of our report dated
February 25, 2000 (except with respect to the matters discussed in Note 15, as
to which the date is March 17, 2000), included in NeoMedia Technologies, Inc.'s
Form 10-KSB for the year ended December 31, 1999 and to all references to our
firm included in this registration statement.

                                              /s/ ARTHUR ANDERSEN LLP



Tampa, Florida,
     February 9, 2001