CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the 
registration statement of Gandalf Technologies Inc. on Form S-
8 and related prospectuses for the registration of 296,960 of 
its common shares of our report dated May 27, 1994, with 
respect to the consolidated financial statements of Gandalf 
Technologies Inc. which are included in its Annual Report on 
Form 10-K for the year ended March 31, 1994.

S/KPMG Peat Marwick Thorne
- ------------------------
KPMP Peat Marwick Thorne



Ottawa, Canada

March 23, 1995