Consent of Independent Registered Public Accounting Firm

The Board of Directors
Research Frontiers Incorporated:


We consent to the incorporation by reference in the registration
statements (No. 33-53030, 33-86910, 333-08623, 333-34163, 333-80575,
333-63374 and 333-106754) on Form S-8 and (No. 333-40369, 333-115052
and 333-65219) on Form S-3 of Research Frontiers Incorporated and
subsidiary of our reports dated March 15, 2005, with respect to
the consolidated balance sheets of Research Frontiers Incorporated
and subsidiary as of December 31, 2004 and 2003, and the related
consolidated statements of operations, shareholders' equity and
cash flows for each of the years in the three-year period ended
December 31, 2004, and all related financial statement schedules,
management's assessment of the effectiveness of internal control
over financial reporting as of December 31, 2004 and the
effectiveness of internal control over financial reporting as
of December 31, 2004, which reports appear in the December 31, 2004
annual report on Form 10-K of Research Frontiers Incorporated
and subsidiary.


                              /s/ KPMG LLP
                                  KPMG LLP

  Melville, New York
  March 15, 2005