Exhibit 15 (f)

Consent of Samil PricewaterhouseCoopers

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 33-65972, No. 33-80027, No. 333-91287, No. 333-70215, No. 333-91289, No. 333-39204, No. 333-75542, No. 333-87852, No. 333-104104 and No. 333-119375) and in the Registration Statements on Form F-3 (No. 333-04582 and 333-90686) of Koninklijke Philips Electronics N.V. of our report dated January 26, 2005, relating to the consolidated financial statements of LG.Philips LCD Co., Ltd. and its subsidiaries, which appears in the Form 20-F/A of Koninklijke Philips Electronics N.V.

/s/ Samil PricewaterhouseCoopers


Seoul, Korea

April 28, 2005