EXHIBIT 23.2

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our reports dated May 4, 2000
included in PFSweb, Inc.'s Form 10-K for the year ended March 31, 2001 and to
all references to our Firm included in this registration statement.


Dallas, Texas                           /s/ ARTHUR ANDERSEN LLP
 December 17, 2001