EXHIBIT 23.1


                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Harman International Industries, Incorporated:


We consent to the use of our report dated August 10, 2001, with respect to
the consolidated balance sheets of Harman Industries International,
Incorporated as of June 30, 2001 and 2000, and the related consolidated
statements of operations, cash flows and shareholders' equity for each of the
years in the three-year period ended June 30, 2001, incorporated by reference
herein and to the reference to our firm under the heading "Experts" in the
prospectus.


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


Los Angeles, California
May 10, 2002