EXHIBIT 23.1








            Consent of Independent Registered Public Accounting Firm
            --------------------------------------------------------

The Board of Directors
Universal Display Corporation:

We consent to the use of our reports with respect to the consolidated financial
statements, management's assessment of the effectiveness of internal control
over financial reporting and the effectiveness of internal control over
financial reporting incorporated by reference herein and to the reference to our
firm under the heading "Experts" in the prospectus.

 (signed) KPMG LLP


Philadelphia, Pennsylvania
May 10, 2006