EXHIBIT 23.1

                         INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statements Nos.
33-71744, 33-88812, 33-87308, and 333-46613 of Kopin Corporation and 
Subsidiaries on Forms S-8 of our reports dated February 20, 1998, appearing in 
this Annual Report on Form 10-K of Kopin Corporation for the fiscal year ended 
December 31, 1997.

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP
Boston, Massachusetts
March 26, 1998