0001012870-99-003081 S-8 3 19990903 19990903 EMUSIC COM INC 0001065013 3652 943290594 DE 1231 S-8 33 333-86551 99706284 1919 BROADWAY SUITE 200 REDWOOD CITY CA 94063 6502160200 719 COLORADO AVENUE PALO ALTO CA 94303 GOODNOISE CORP 19980626 S-8 1 000101287099003081-001-seq1-s-8.txt FORM S-8 EX-5 2 000101287099003081-002-seq2-ex-5.txt OPINION RE LEGALITY EX-23.2 3 000101287099003081-003-seq3-ex-23-2.txt CONSENT OF INDEPENDENT ACCOUNTANTS