EXHIBIT 23.1

                    INDEPENDENT AUDITORS' REPORT AND CONSENT

The Board of Directors
Komag, Incorporated:

The audits referred to in our report dated January 16, 2003, except as to Note
17, which is as of February 25, 2003, included the related financial statement
schedule as of December 29, 2002 and December 30,2001, and for the six-month
periods ended December 29, 2002 and June 30, 2002, and for the year ended
December 30, 2001. This financial statement schedule is the responsibility of
the Company's management. Our responsibility is to express an opinion on this
financial statement schedule based on our audits. In our opinion, such
financial statement schedule, when considered in relation to the basic
consolidated financial statements taken as a whole, presents fairly in all
material respects the information set forth therein.

We consent to incorporation by reference in the registration statement (Number
333-101125) on Form S-8 of Komag, Incorporated, of our report dated January 16,
2003, except as to Note 17, which is as of February 25, 2003, with respect to
the consolidated balance sheets of Komag, Incorporated and subsidiaries as of
December 29, 2002, and December 30, 2001, the related consolidated statements
of operations, stockholders' equity, and cash flows for the six-month periods
ended December 29, 2002 and June 30, 2002, and for the year ended December 30,
2001, which report appears in the December 29, 2002 annual report on Form 10-K
of Komag, Incorporated.

Our report dated January 16, 2003, except as to Note 17, which is as of
February 25, 2003, contains two explanatory paragraphs. The first paragraph
states that effective as of the beginning of the 2002 fiscal year, the
Company adopted the provisions of Statement of Financial Accounting Standards
No. 142, Goodwill and Other Intangible Assets. The second paragraph states
that the Company's plan of reorganization under Chapter 11 of the United
States Bankruptcy Code became effective on June 30, 2002. As a result of the
adoption of "fresh-start" reporting in accordance with Statement of Position
90-7, "Financial Reporting by Entities in Reorganization Under the Bankruptcy
Code," the consolidated financial statements as of and for the six-month period
ended December 29, 2002, are presented on a different reporting basis than the
periods before emergence from bankruptcy, and are therefore not comparable.

                                                                        KPMG LLP
Mountain View, California
March 10, 2003