Exhibit 23
                                                                      ----------


            Consent of Independent Registered Public Accounting Firm



The Board of Directors
TII Network Technologies, Inc.

We consent to the  incorporation by reference in the registration  statements on
Form S-8 (Nos. 33-64965, 33-64967, 333-45151,  333-68579,  333-70714,  333-70716
and  333-120509)  and  registration  statements  on Form S-3 (Nos.  33-64980 and
333-41998) of TII Network  Technologies,  Inc. of our report dated September 14,
2005, relating to the consolidated  balance sheets of TII Network  Technologies,
Inc.  and  subsidiary  as of June 24,  2005 and  June 25,  2004 and the  related
consolidated  statements of operations,  stockholders' equity and cash flows for
each of the years in the three-year  period ended June 24, 2005, and the related
financial  statement  schedule listed in Item 15(a)(2),  which report appears in
the June 24, 2005 Annual Report on Form 10-K of TII Network Technologies, Inc.

KPMG

Melville, New York
September 14, 2005