CONSENT OF INDEPENDENT ACCOUNTANTS


The Board of Directors
Imergent, Inc. (formerly Netgateway, Inc.):

We consent to  incorporation  by reference in the  registration  statement  (No.
333-95205)  on Form S-8 of  Imergent  Inc.  (formerly  Netgateway,  Inc.) of our
report dated  August 21, 2000,  except as to Note 19, which is as of January 11,
2001 and Note 2(b) which is as of July 3,  2002,  relating  to the  consolidated
statements of operations, stockholders' deficit, and cash flows of Imergent Inc.
(formerly  Netgateway,  Inc.) and subsidiaries and related  financial  statement
schedule for the year ended June 30, 2000,  which report appears in the June 30,
2002, annual report on Form 10-K of Imergent Inc. (formerly Netgateway, Inc.)

The report of KPMG LLP on the aforementioned  consolidated  financial statements
contains an  explanatory  paragraph  that states  that the  Company's  recurring
losses from operations and net capital  deficiency 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/ KPMG LLP


Los Angeles, California
October 15, 2002