EXHIBIT 23.2


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors of HEI, Inc.:

     We consent to the use of our report for Colorado MEDtech, Inc.'s Colorado
Operations (a business unit of Colorado MEDtech, Inc.) incorporated herein by
reference and to the reference to our firm under the heading "Experts" in this
Form S-3.

                                              /s/ KPMG LLP

Minneapolis, Minnesota
April 29, 2003