CONSENT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors of
Gandalf Technologies Inc.

We consent to the incorporation by reference in the 
registration statement (No. 000-12643) on Form S-8 of Gandalf 
Technologies Inc. of our report dated May 26, 1995, relating to 
the consolidated balance sheets of Gandalf Technologies Inc. as at 
March 31, 1995 and 1994, and the related consolidated statements 
of income, changes in financial position and shareholders' equity 
for each of the years in the three year period ended March 31, 
1995, and related schedule, which report appears in the March 31, 
1995 Annual Report on Form 10-K of Gandalf Technologies Inc.

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


Ottawa, Canada

November 16, 1995