INDEPENDENT AUDITORS' CONSENT




  The Board of Directors
  Research Frontiers Incorporated

  We consent to incorporation by reference in the registration statements
  (No. 33-53030, 33-86910, 333-08623, 333-34163, 333-80575 and 333-63374)
  on Form S-8 and (No. 333-40369 and 333-65219 ) on Form S-3 of Research
  Frontiers Incorporated of our report dated March 9, 2004 relating to the
  consolidated balance sheets of Research Frontiers Incorporated and subsidiary
  as of December 31, 2003 and 2002 and the related consolidated statements of
  operations, shareholders' equity and cash flows for each of the years in the
   three-year period ended December 31, 2003, which report appears in the
  December 31, 2003 annual report on Form 10-K of Research Frontiers
  Incorporated.


                              /s/ KPMG LLP
                                  KPMG LLP

  Melville, New York
  March 15, 2004