Exhibit 23

                         CONSENT OF INDEPENDENT AUDITORS

The Pension and Profit-Sharing Committee of
Four Seasons Hotels Limited

We consent to the incorporation by reference in the registration statement (No.
333-13654) on Form S-8, pertaining to the Four Seasons Hotels Retirement Benefit
Plan of Four Seasons Hotels Inc., of our report dated June 27, 2003 relating to
the statement of net assets available for plan benefits of the Four Seasons
Hotels Retirement Benefit Plan as of December 31, 2002 and 2001, and the related
statement of changes in net assets available for plan benefits for the year
ended December 31, 2002 and the supplemental Schedule H, Line 4i - schedule of
assets (held at end of year) as of December 31, 2002, which report appears in
the December 31, 2002 annual report on Form 11-K of the Four Seasons Hotels
Retirement Benefit Plan.


/s/ KPMG LLP
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New York, New York

July 14, 2003