Independent Auditors' Consent



The Board of Directors
Miami Subs Corporation:

We consent to the inclusion of our report dated July 31, 1998, except as to note
12, which is as of January 15, 1999,  with respect to the  consolidated  balance
sheet of Miami Subs  Corporation  and  subsidiaries  as of May 31, 1998, and the
related consolidated statements of income,  shareholders' equity, and cash flows
for the year then  ended,  which  report  appears in the Form 8-K/A of  Nathan's
Famous, Inc. and subsidiaries dated November 25, 1998.


                                      /S/  KPMG  LLP


Fort Lauderdale
February 1, 1999