Consent of Independent Registered Public Accounting Firm
The Board of Directors
Frontier Airlines, Inc.:
We consent to the incorporation by reference in the registration statements Nos.
333-13333, 333-31389, 333-42746, and 333-83811 on Forms S-8, and registration statement
No. 333-86256 on Form S-3, of Frontier Airlines, Inc. of our report dated May 27, 2004,
with respect to the balance sheets of Frontier Airlines, Inc. as of March 31, 2004 and 2003,
and the related statements of operations, stockholders' equity and other comprehensive loss,
and cash flows for each of the years in the three-year period ended March 31, 2004, which
report appears in the March 31, 2004 annual report on Form 10-K/A of Frontier Airlines, Inc.
Our report refers to a change in accounting for aircraft maintenance checks from the accrual
method of accounting to the direct expense method in 2003.
KPMG LLP
Denver, Colorado
June 18, 2004
