EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS

The Board of Directors and Shareholders
Network Computing Devices, Inc.

    We consent to incorporation by reference in the registration statements on
Form S-8 of Network Computing Devices, Inc. of our reports dated February 10,
except as to Note 11, which is as of March 30, 2000, relating to the
consolidated balance sheets of Network Computing Devices, Inc. and subsidiaries
as of December 31, 1999 and 1998, and the related consolidated statements of
operations, shareholders' equity, and cash flows for each of the years in the
three-year period ended December 31, 1999, and the related schedule, which
reports appear in the December 31, 1999, annual report on Form 10-K of Network
Computing Devices, Inc.

                                          KPMG LLP

Mountain View, California
April 14, 2000