CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS





The Board of Directors
Imergent, Inc.:


We  have  issued  our  report  dated  September  20,  2002,   accompanying   the
consolidated  financial statements and schedule included in the Annual Report of
Imergent, Inc. (formerly Netgateway,  Inc.) on Form 10-K for the year ended June
30, 2002. We hereby consent to the  incorporation by reference of said report in
the Registration Statement of Imergent, Inc. on Form S-8 (File No. 333-95205).

The report of Grant Thornton LLP on the  aforementioned  consolidated  financial
statements  contains an  explanatory  paragraph  that states that the  Company's
history of losses from  operations  and  accumulated  deficit raise  substantial
doubt  about  the  entity's  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/ GRANT THORNTON LLP
Salt Lake City, Utah
October 15, 2002