CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



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
(Nos.  33-157477,  33-151797,  333-140784,  33125280,  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 29,  2009,  with  respect to the
statements of financial  condition of the Koninklijke  Philips  Electronics N.V.
Nonqualified  Stock  Purchase Plan as of July 31, 2009 and 2008, 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, 2009,  which report appears in the July 31,
2009 annual  report on Form 11-K of the  Koninklijke  Philips  Electronics  N.V.
Nonqualified Stock Purchase Plan.




/s/ KPMG LLP
Boston, Massachusetts
October 29, 2009