Exhibit 23.2
                          INDEPENDENT AUDITORS' 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 8, 11, and 12,  September
30, 2001, with respect to Note 2(b), July 3, 2002 and with respect to Note 2(z),
September  25, 2003,  relating to our audit of the  consolidated  statements  of
operations,  capital  deficit,  and cash flows for the year ended June 30, 2001,
which  report  appears  in the June  30,  2003  annual  report  on Form  10-K of
Imergent, Inc.

Our report on the  consolidated  financial  statements  contains an  explanatory
paragraph that states that Imergent,  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

New York, New York
September 25, 2003