EX-23 3 pa72499.txt EXHIBIT 23.2 - CONSENT Exhibit 23.2 CONSENT OF KPMG LLP, Independent Auditors The Board of Directors Niku Corporation: We consent to incorporation by reference in Amendment No.1 to Form S-3 to be filed by Niku Corporation on or about May 23, 2002 of our report dated February 22, 2002, except as to Note 14, which is as of April 15, 2002, relating to the consolidated balance sheets of Niku Corporation and subsidiaries as of January 31, 2002 and 2001, and the related consolidated statements of operations and comprehensive loss, stockholders' equity (deficit), and cash flows for each of the years in the three-year period ended January 31, 2002, and related financial statement schedule, which report appears in the January 31, 2002, Annual Report on Form 10-K of Niku Corporation and to the reference to our firm under the heading "Experts" in the prospectus. /s/ KPMG LLP Mountain View, California May 23, 2002