INDEPENDENT AUDITOR'S CONSENT

         We  consent  to the  incorporation  by  reference  in the  registration
statement  (No.  333-95205)  on Form S-8 of Imergent,  Inc.  (formerly  known as
Netgateway,  Inc.) of our report dated August 3, 2001, with respect to Notes 10,
13, 14 and 23,  September  30,  2001,  with  respect to Note 2(b),  July 3, 2002
relating  to our  audit of the  consolidated  balance  sheet of  Imergent,  Inc.
(formerly known as Netgateway,  Inc.) and  subsidiaries as of June 30, 2001, and
the related  consolidated  statements of operations,  capital deficit,  and cash
flows for the year ended June 30,  2001,  which  report  appears in the June 30,
2002 annual report on Form 10-K of Imergent, Inc. (formerly known as Netgateway,
Inc.).

         Our  report  on  the  consolidated  financial  statements  contains  an
explanatory  paragraph  that  states  that  Imergent,  Inc.  (formerly  known as
Netgateway,  Inc.) has  suffered  recurring  net  losses  and has a net  capital
deficit  that raise  substantial  doubt about its ability to continue as a going
concern and that the financial  statements do not include any  adjustments  that
might result from the outcome of that uncertainty.

/s/ Eisner LLP (formerly known as Richard A. Eisner & Company, LLP)


New York, New York
October 11, 2002