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                                EXHIBIT 23



                     CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-99229) of Twin Disc, Incorporated of our
report dated May 13, 2005 relating to the financial statements of Twin
Disc, Incorporated - The Accelerator 401(k) Savings Plan, which appear in
this Form 11-K.




/s/ Reilly, Penner & Benton LLP
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Milwaukee, Wisconsin
June 24, 2005