Exhibit 23.1
Independent Auditors' Consent
The Board of Directors
NN, Inc.:
We consent to the incorporation by reference in the registration statements (No.
33-87572, No. 333-50934, No. 333-69588) on Form S-8 and the registration
statement (No. 333-100119) on Form S-3 of NN, Inc. of our report dated February
24, 2003, except as to Note 1, which is as of January 29, 2004 with respect to
the consolidated balance sheets of NN, Inc. and Subsidiaries as of December 31,
2002, 2001, and 2000 and the related consolidated statements of income and
comprehensive income, consolidated statements of changes in stockholders'
equity, and consolidated statements of cash flows for each of the years in the
three year period ended December 31, 2002, which report appears in the December
31, 2002 annual report on Form 10-K/A of NN, Inc. and Subsidiaries. Our report
refers to a change in the Company's method of accounting for goodwill and other
intangible assets in 2002 and a change in the Company's method of accounting for
derivative instruments and hedging activities in 2001. Also, our report refers
to the Company's restatement of the consolidated financial statements as of and
for the years ended December 31, 2002, 2001, and 2000.
/s/ KPMG LLP
Charlotte, North Carolina
January 29, 2004
