Exhibit 23.1




    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
Allen Organ Company:

We consent to the incorporation by reference in the registration
statement (No. 333-116002) on Form S-8 of Allen Organ Company of
our report dated February 24, 2005, with respect to the
consolidated balance sheets of Allen Organ Company and
subsidiaries as of December 31, 2004 and 2003, and the related
consolidated statements of income, stockholders' equity and cash
flows for each of the years in the three-year period ended
December 31, 2004, which report appears in the December 31, 2004
annual report on Form 10-K of Allen Organ Company.




/s/KPMG LLP
Allentown, Pennsylvania
March 30, 2005