EXHIBIT 24.2

                         CONSENT OF INDEPENDENT AUDITORS




The Board of Directors
Intermagnetics General Corporation:

We consent to the use of our report dated July 16, 1999, except as to Note E,
which is as of August 30, 1999, relating to the consolidated balance sheet of
Intermagnetics General Corporation and subsidiaries as of May 30, 1999, and the
related consolidated statements of operations, shareholders' equity and
comprehensive income (loss), and cash flows for the years ended May 30, 1999 and
May 31, 1998, and the related schedule, which report appears in the May 28, 2000
annual report on Form 10-K of Intermagnetics General Corporation, incorporated
herein by reference.


                                                        /s/ KPMG LLP
                                                        ------------------------

Albany, New York
December 13, 2000