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                                                                      EXHIBIT 23


                     INDEPENDENT AUDITORS' REPORT AND CONSENT


The Board of Directors and Stockholders
Ibis Technology Corporation:

     The audits referred to in our report dated February 1, 2002, included the
related financial statement schedule for each of the years in the three-year
period ended December 31, 2001, included in the annual report on Form 10-K. The
financial statement schedule is the responsibility of the Company's management.
Our responsibility is to express an opinion on the financial statement schedule
based on our audits. In our opinion, such financial statement schedule, when
considered in relation to the basic financial statements taken as a whole,
presents fairly in all material respects the information set forth therein.

     We consent to incorporation by reference in the registration statements
(No. 333-78440) on Form S-3, (No. 333-09237) on Form S-3, (No. 333-82497) on
Form S-3, (No. 333-09239) on Form S-8, (No. 333-81452) on Form S-8, (No.
333-45247) on Form S-8, (No. 333-36706) on Form S-8, and (No. 333-61184)
on Form S-8 of Ibis Technology Corporation of our report dated February 1,
2002, relating to the balance sheets of Ibis Technology Corporation as of
December 31, 2000 and 2001, and the related statements of operations,
stockholders' equity, and cash flows for each of the years in the three-year
period ending December 31, 2001, which report appears in the December 31,
2001 annual report on Form 10-K of Ibis Technology Corporation.

                                             KPMG LLP

Boston, Massachusetts
March 15, 2002