EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITORS


The Board of Directors and Shareholders
Network Computing Devices, Inc.

         We consent to incorporation by reference in the registration
statements on Form S-8 of Network Computing Devices, Inc. of our report dated
February 10, 2000, relating to the consolidated balance sheet of Network
Computing Devices, Inc. and subsidiaries as of December 31, 1999 and the
related consolidated statements of operations, shareholders' equity, and cash
flows for each of the years in the two-year period ended December 31, 1999,
which report appears in the December 31, 2000, annual report on Form 10-K of
Network Computing Devices, Inc.

         Our report dated February 10, 2000, contains an explanatory
paragraph that states that the Company has suffered recurring losses from
operations and has a net capital deficiency that raise substantial doubt
about its ability to continue as a going concern. Management's plans as to
these matters are also described in Note 1. The financial statements do not
include any adjustments that might result from the outcome of this
uncertainty.
                                                   /s/ KPMG LLP


Mountain View, California
March 29, 2001