EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS
                        -------------------------------


We consent to the reference to our firm under the caption "Experts" in the
Amendment No. 1 to the Registration Statement (Form S-3) and related Prospectus
of Net2Phone, Inc. for the registration of 701,874 shares of its common stock
and to the incorporation by reference therein of our report dated May 18, 2001,
with respect to the consolidated financial statements of Aplio S.A. and
subsidiaries included in Amendment No. 3 to Net2Phone Inc.'s Current Report on
Form 8K filed on July 16, 2001 with the Securities and Exchange Commission.



                                               ERNST & YOUNG

                                               /s/ Olivier Breillot


Paris, France
July 26, 2001