Exhibit 23

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
HEI, Inc.:

         We consent to the incorporation by reference in the registration
statements (Nos. 33-386338, 33-395529, 33-395551, 33-349489, 33-370426,
33-340026, 33-33322, 33-46928, 33-46929, and 333-104830) on Forms S-8 and S-3 of
HEI, Inc. of our reports dated December 12, 2003, relating to the consolidated
balance sheets of HEI, Inc. and subsidiaries as of August 31, 2003 and 2002, and
the related consolidated statements of operations, changes in shareholders'
equity, and cash flows for each of the years in the three-year period ended
August 31, 2003 and the related financial statement schedule, which reports
appear in the August 31, 2003 annual report on Form 10-K of HEI, Inc.


                                                 /s/ KPMG LLP


Minneapolis, Minnesota
December 15, 2003