Exhibit 23.1

When the common stock reverse split referred to in Note 17 of the Notes to Financial Statements has been consummated, we will be in a position to render the following consent:

/s/ KPMG LLP

April 14, 2006

Consent of Independent Registered Public Accounting Firm

The Board of Directors
Restore Medical, Inc.:

We consent to the use of our report dated March 6, 2006, except as to Note 17 which is as of _______________, with respect to the balance sheets of Restore Medical, Inc. as of December 31, 2004 and 2005, and the related statements of operations, shareholders’ deficit, and cash flows for each of the years in the three-year period ended December 31, 2005, included herein, and to the reference of our firm under the headings “Selected Financial Data” and “Experts” in the prospectus.

Our report contains explanatory paragraphs stating that the financial statements as of December 31, 2003 and as of and for the year ended December 31, 2004 have been restated and that the Company changed its method of accounting for preferred stock warrants subject to redemption upon the adoption of Statement of Financial Accounting Standard No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity on July 1, 2003.

Minneapolis, Minnesota