EXHIBIT 99.4

                              ACCOUNTANTS' CONSENT



    We consent to incorporation by reference in the registration statements
(Nos. 333-47074, 333-89985 and 333-34020) on Form S-3 and (Nos.
333-7714, 333-56308, 333-66995, 333-35306 and 333-83287 ) on Form S-8 of 24/7
Real Media, Inc. of our report dated March 29, 2002, except for footnote 4(b),
which is as of October 15, 2002, relating to the consolidated balance sheets of
24/7 Real Media, Inc. and subsidiaries as of December 31, 2001 and 2000, and the
related consolidated statements of operations, stockholders' equity and
comprehensive income (loss), and cash flows, for each of the years in the
three-year period ended December 31, 2001, which report appears in the Current
Report on Form 8-K of 24/7 Real Media, Inc. dated October 15, 2002.

    Our report dated March 29, 2002, except for footnote 4(b), which is as of
October 15, 2002, contains an explanatory paragraph that states that the Company
has suffered recurring losses from operations since inception and has a working
capital deficiency that raise substantial doubt about its ability to continue as
a going concern. The consolidated financial statements do not include any
adjustments that might result from the outcome of that uncertainty.



New York, New York
October 15, 2002