EXHIBIT (23)

                          INDEPENDENT AUDITORS' CONSENT


To the Board of Directors of Lindsay Manufacturing Co.:

We consent to the incorporation by reference in the registration statement (No.
333-00769) on Form S-8 of Lindsay Manufacturing Co. of our report dated October
5, 2001, with respect to the consolidated balance sheet of Lindsay Manufacturing
Co. as of August 31, 2001, and the related consolidated statements of
operations, shareholders' equity and comprehensive income, and cash flows for
the year ended August 31, 2001, and related 2001 financial statement schedule,
which report appears in the August 31, 2001, annual report on Form 10-K of
Lindsay Manufacturing Co.

                                                          /s/ KPMG LLP
                                                          ------------
                                                          KPMG LLP
Omaha, Nebraska
November 26, 2001