Exhibit 23.1
                       CONSENT OF INDEPENDENT ACCOUNTANTS




The Board of Directors
FuelCell Energy, Inc,:



We consent to the  incorporation by reference in the registration  statements on
Form S-8 (No.  333-20807;  No.  33-77008;  No. 33-68866;  and No.  333-63833) of
FuelCell  Energy,  Inc. of our report dated  December 12, 2000,  relating to the
consolidated  balance sheets of FuelCell  Energy  Incorporated as of October 31,
2000 & 1999 and the related consolidated statements of income (loss), changes in
shareholders'  equity  and cash  flows for each of the  years in the  three-year
period  ended  October 31, 2000,  which  report  appears in the October 31, 2000
annual report on Form 10-K of FuelCell Energy, Inc.



/S/ KPMG LLP
------------
KPMG LLP

Stamford, CT
January 25, 2001