EXHIBIT 23.1
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                              ACCOUNTANTS' CONSENT


The Board of Directors
Spire Corporation:


We consent to incorporation by reference in the registration statement on Form
S-8 of Spire Corporation of our report dated March 16, 2001, relating to the
consolidated balance sheets of Spire Corporation and subsidiary as of December
31, 2000 and 1999, and the related consolidated statements of operations,
stockholders' equity, and cash flows for each of the years in the three-year
period ended December 31, 2000, which report appears in the December 31, 2000
annual report on Form 10-KSB of Spire Corporation.


KPMG LLP

Boston, Massachusetts
30 March 2001