Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors and Stockholders
Diodes Incorporated and Subsidiaries


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (No. 33-78716) of Diodes  Incorporated and Subsidiaries of
our report dated  January 27, 2003  appearing in item 8 in this Annual Report on
Form 10-K.  We also consent to the  incorporation  by reference of our report on
the financial statement schedule, which appears at page 60 of this Form 10-K.


MOSS ADAMS LLP


/s/ Moss Adams LLP
Los Angeles, California
March 26, 2003