CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




The Board of Directors
Unico American Corporation:

We consent to the incorporation by reference in the registration statement (No.
333-101482) on Form S-8 of Unico American Corporation of our reports dated March
23, 2007, with respect to the consolidated balance sheets of Unico American
Corporation and subsidiaries as of December 31, 2006 and 2005, and the related
consolidated statements of operations, comprehensive income, changes in
stockholders' equity and cash flows for each of the years in the three-year
period ended December 31, 2006, and all related financial statement schedules,
which reports appears in the December 31, 2006, annual report on Form 10-K of
Unico American Corporation.


                                    KPMG LLP

Los Angeles, California
March 23, 2007