Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of Directors
PFSweb, Inc.:

We consent to the use of our report dated March 31, 2008, except as it relates to the reverse stock split described in note 2, as to which the date is March 30, 2009, with respect to the consolidated balance sheet of PFSweb, Inc. and subsidiaries as of December 31, 2007, and the related consolidated statements of operations, shareholders’ equity and comprehensive income (loss) and cash flows for each of the years in the two-year period ended December 31, 2007, incorporated herein by reference and to the reference to our firm under the heading “Experts” in the prospectus.

(Signed) KPMG LLP
Dallas, Texas
February 17, 2010