Exhibit 23.1
                                 ------------

                      Consent of Independent Accountants


The Board of Directors
Vitesse Semiconductor Corporation:

     We consent to the incorporation by reference in the registration statement
of Form S-3 of our reports dated October 14, 1998, relating to the consolidated
balance sheets of Vitesse Semiconductor Corporation and subsidiaries as of
September 30, 1998 and 1997, and the related consolidated statements of
operations, stockholders' equity and cash flows for each of the years in the
three year period ended September 30, 1998 and related schedule, which reports
appear in the September 30, 1998 annual report on Form 10-K of Vitesse
Semiconductor Corporation, and to reference to our firm under the heading
"Experts" in the registration statement.

     We consent to the use of our report dated October 8, 1999, included herein,
with respect to the supplemental consolidated balance sheets of Vitesse
Semiconductor Corporation and subsidiaries as of September 30, 1998 and 1997,
and the related supplemental consolidated statements of operations,
stockholders' equity and cash flows for each of the years in the three year
period ended September 30, 1998, and the reference to our firm under the heading
"Experts" in the registration statement.


/s/ KPMG LLP

Los Angeles, California
October 21, 1999