Exhibit 23

                          INDEPENDENT AUDITORS' CONSENT
                   AND REPORT ON FINANCIAL STATEMENT SCHEDULE



The Board of Directors
Beckman Coulter, Inc.:

The audits referred to in our report dated January 24, 2003 included the related
financial statement schedule as of December 31, 2002, and for each of the years
in the three-year period ended December 31, 2002. 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 statements (No.
333-100904) on Form S-3 and (Nos. 333-24851, 333-37429, 33-31573, 33-41519,
33-51506, 33-66990, 33-66988, 333-69291, 333-59099, 333-69249, 333-69251,
333-72896 and 333-72892) on Form S-8 of Beckman Coulter, Inc. of our report
dated January 24, 2003, with respect to the consolidated balance sheets of
Beckman Coulter, Inc. and subsidiaries as of December 31, 2002 and 2001, and the
related consolidated statements of operations, stockholders' equity and cash
flows for each of the years in the three-year period ended December 31, 2002,
and the related financial statement schedule, which report appears in the
December 31, 2002, annual report on Form 10-K of Beckman Coulter, Inc.

KPMG LLP
Orange County, California
February 20, 2003