EXHIBIT 23.4

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the use of our report dated November 15, 2002, included herein
with respect to the combined balance sheets of Philips Speech Processing
Telephony and Voice Control (a division of Royal Philips Electronics N.V.) as
of December 31, 2001 and September 29, 2002, and the related combined
statements of operations and comprehensive loss, changes in the net investment
of the Philips Group, and cash flows for the year ended December 31, 2001 and
the nine-month period ended September 29, 2002 and to the reference to our firm
under the heading "Experts" in the prospectus.

/s/ KPMG Accountants N.V.


Eindhoven, The Netherlands
February 7, 2003