CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Stock Purchase Plan Committee of the Koninklijke Philips Electronics N.V.
Nonqualified Stock Purchase Plan:


We consent to the incorporation by reference in the Registration Statements (No.
333-151797, 333-140784, 333-125280, 333-119375, 333-104104, 333-87852, 333-75542
and 333-39204) on Form S-8 of Koninklijke Philips Electronics N.V. of our report
dated October 28, 2008 relating to the statements of financial  condition of the
Koninklijke Philips Electronics N.V. Nonqualified Stock Purchase Plan as of July
31, 2008 and 2007 and the  related  statements  of income  (loss) and changes in
plan equity for each of the years in the three-year  period ended July 31, 2008,
which report  appears in the Annual Report of  Koninklijke  Philips  Electronics
N.V. Nonqualified Stock Purchase Plan on Form 11-K.






/s/ KPMG LLP

New York, New York
October 28, 2008