Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT







The Board of Directors
LSB Corporation:


We consent to the incorporation by reference in the Registration Statement on
Form S-8 (No. 333-65438) of LSB Corporation of our report dated January 17,
2003, with respect to the consolidated balance sheets of LSB Corporation and
subsidiaries as of December 31, 2002 and 2001, and the related consolidated
statements of operations, changes in stockholders' equity and cash flows for
each of the years in the three-year period ended December 31, 2002, which report
is incorporated by reference into the December 31, 2002 annual report on Form
10-K of LSB Corporation.





                                                /s/ KPMG LLP
                                                ---------------------------
                                                KPMG LLP


Boston, Massachusetts
March 27, 2003