EXHIBIT 23



              INDEPENDENT ACCOUNTANTS' CONSENT


The Board of Directors
United Mobile Homes, Inc.

We consent to incorporation by reference in the Registration
Statement  (No. 333-13053) on Form S-8 of our  report  dated
March  7, 2003, relating to the consolidated balance  sheets
of  United Mobile Homes, Inc., as of December 31,  2002  and
2001  and  the  related consolidated statements  of  income,
shareholders' equity, and cash flows for each of  the  years
in  the  three-year period ended December 31, 2002, and  the
related  schedule, which report appears in the December  31,
2002 annual report on Form 10-K of United Mobile Homes, Inc.



                                   /s/ KPMG LLP


Short Hills, New Jersey
March 28, 2003