Exhibit 23.1


                         Independent Auditors' Consent
                         -----------------------------

We consent to the incorporation by reference in the registration statements on
Form S-8 (Nos. 333-90275, 333-90277, and 333-72734) of Plug Power Inc. of our
report dated February 8, 2002, with respect to the consolidated balance sheet of
Plug Power Inc. and subsidiary as of December 31, 2001, and the related
consolidated statements of operations, stockholders' equity, and cash flows for
the year then ended, which report appears in the December 31, 2001, annual
report on Form 10-K/A of Plug Power Inc.

Our report refers to cumulative consolidated statements of operations,
stockholders' equity, and cash flows for the period June 27, 1997 (inception) to
December 31, 2001 which include amounts for the period from June 27, 1997
(inception) to December 31, 1997 and for each of the years in the three-year
period ending December 31, 2000, which were audited by other auditors whose
report has been furnished to us, and our opinion, insofar as it relates to the
amounts included for the period June 27, 1997 through December 31, 2000 is based
solely on the report of other auditors.


/s/ KPMG LLP

Albany, New York
February 11, 2003