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 16, 1999, appearing in
this Annual Report on Form 10-K of Kopin Corporation for the year ended 
December 31, 1998.


/s/ Deloitte & Touche LLP

Deloitte & Touche LLP
Boston, Massachusetts
March 29, 1999