Kaman (KAMN) 10-K2011 FY Annual report

Filed: 27 Feb 12, 12:00am

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Exhibit 23

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Kaman Corporation:

We consent to the incorporation by reference in the registration statements (Nos. 333‑116371, and 333-66183) on Form S-8, (No. 333-127649) on Form S-4, and (No. 333-160244) on Form S-3 of Kaman Corporation of our reports dated February 27, 2012, with respect to the consolidated balance sheets of Kaman Corporation and subsidiaries as of December 31, 2011 and 2010, and the related consolidated statements of operations, shareholders' equity, and cash flows for each of the years in the three-year period ended December 31, 2011, and the related financial statement schedule, and the effectiveness of internal control over financial reporting as of December 31, 2011, which reports appear in the December 31, 2011 annual report on Form 10‑K of Kaman Corporation.

Our report dated February 27, 2012, with respect to the consolidated financial statements of Kaman Corporation and subsidiaries refers to a change in the method of accounting for defined benefit pension costs.

Our report dated February 27, 2012, on the effectiveness of internal control over financial reporting as of December 31, 2011, contains an explanatory paragraph that states management excluded from its assessment of the effectiveness of Kaman Corporation and subsidiaries' internal control over financial reporting as of December 31, 2011, Target Electronic Supply, Vermont Composites, Inc. and Catching FluidPower, Inc. (collectively “the acquired companies”, which were acquired in 2011)internal control over financial reporting associated with total assets of 10% and total revenues of 1% in the consolidated financial statements of Kaman Corporation and subsidiaries as of and for the year ended December 31, 2011. Our audit of internal control over financial reporting of Kaman Corporation and subsidiaries also excluded an evaluation of the internal control over financial reporting of the acquired companies.

/s/ KPMG LLP

Hartford, Connecticut

February 27, 2012

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