EXHIBIT 23.3

                         CONSENT OF INDEPENDENT AUDITORS

THE BOARD OF DIRECTORS
NeoMedia Technologies, Inc.:

We consent to the use of our report dated March 12, 1999, relating to the 1998
consolidated financial statements of NeoMedia Technologies, Inc. ("the Company")
which appears in the Annual Report on Form 10-KSB of the Company for the year
ended December 31, 1999, which Annual Report is incorporated by reference herein
and to the reference to our firm under the heading "Experts" in the prospectus.

Our report 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 that 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 this
uncertainty.

                                    KPMG LLP

February 12, 2001
Miami, Florida