Exhibit 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS



The Board of Directors
CellStar Corporation:

We consent to the use of our report  included herein  and to the reference to
our firm under the heading "Experts" in the prospectus.  Our report covering the
November 30, 2000 consolidated financial statements contains an explanatory
paragraph regarding the restatement of such financial statements.



                                    KPMG LLP

Dallas, Texas
January 9, 2002