EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Komag, Inc.

We consent to the incorporation by reference in the registration statement on
Form S-8 of Komag, Incorporated, of our report dated January 16, 2004, except as
to the first and second paragraphs of Note 17, which are as of January 24, 2004
and February 27, 2004, respectively, with respect to the consolidated balance
sheets of Komag, Inc. and subsidiaries as of December 28, 2003 and December 29,
2002, the related consolidated statements of operations, stockholders' equity
and cash flows for year ended December 28, 2003, the six-month periods ended
December 29, 2002 and June 30, 2002 and the year ended December 30, 2001, and
the related financial statement schedule for year ended December 28, 2003, the
six-month periods ended December 29, 2002 and June 30, 2002 and the year ended
December 30, 2001, which report appears in the December 28, 2003 annual report
on Form 10-K of Komag, Incorporated.

Our report dated January 16, 2004, except as to the first and second paragraphs
of Note 17, which are as of January 27, 2004 and February 27, 2004,
respectively, 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 year ended December 28, 2003 and as of
and for the six-month period ended December 29, 2002 are presented on a
different reporting basis than the periods before the emergence from bankruptcy
and are therefore not comparable.


                                   KPMG LLP


San Francisco, California
June 16, 2004