EXHIBIT 23




CONSENT OF INDEPENDENT AUDITORS
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The Board of Directors
Selas Corporation of America:



We consent to the incorporation by reference in the registration statement No.
33-33712 on Form S-3, and in the registration statements (No. 333-16377, No.
333-66433, and No. 333-59694) on Form S-8 of Selas Corporation of America and
subsidiaries of our reports dated February 29, 2004, except as to note 8, which
is as of March 18, 2004, relating to the consolidated balance sheets of Selas
Corporation of America and subsidiaries as of December 31, 2003 and 2002 and the
related consolidated statements of operations, shareholders' equity and
comprehensive loss, and cash flows and related financial statement schedule for
each of the years in the three-year period ended December 31, 2003, which
reports are included in the December 31, 2003 annual report on Form 10-K of
Selas Corporation of America.





/s/ KPMG LLP

Minneapolis, Minnesota
March_24, 2004