Exhibit 23


INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement Nos.
333-94491 and 033-77554 of MATEC Corporation and subsidiaries on Form S-8, as
amended, of our reports dated February 16, 2001 (February 27, 2001 as to Note
17), appearing in and incorporated by reference in the Annual Report on Form
10-K of MATEC Corporation for the year ended December 31, 2000.

/s/DELOITTE & TOUCHE LLP

Boston, Massachusetts
March 26, 2001