Exhibit 23.2

               CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" in the
Registration Statement on Post Effective Amendment No. 3 to Form S-1 (Form S-3
No. 333-98785) and related Prospectus of Komag, Incorporated for the
registration of shares of its common stock and Senior Secured Notes and to
incorporation by reference therein of our report dated January 29, 2001, with
respect to the consolidated statements of operation, stockholders' equity, and
cash flows of Komag, Incorporated, and the related financial statement schedule
for the year ended December 31, 2000 included in its Annual Report (Form 10-K)
for the year ended December 29, 2002, filed with the Securities and Exchange
Commission.





                                        /s/   ERNST & YOUNG LLP




San Jose, California


December 22, 2003