Exhibit 23.1

                          Independent Auditors' Consent


The Board of Directors Scottish Holdings, Inc.:

We consent to the incorporation in the Form 8-KA of Scottish Holdings, Inc. of
our report dated February 15, 2004 with respect to the income statement and
statement of cash flows of ERC Life Reinsurance Corporation for the nine-month
period ended September 30, 2003, which appears in the Form 8-K/A of Scottish RE
Group Limited dated March 4, 2004.

/s KPMG LLP







Kansas City, Missouri
March 4, 2004