Independent Auditors' Consent



The Board of Directors
Miami Subs Corporation:

We consent to the  inclusion  of our report dated August 6, 1999 with respect to
the consolidated balance sheets of Miami Subs Corporation and subsidiaries as of
May 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 May 31, 1999,  which report  appears in the Form 8-K/A of Nathan's
Famous, Inc.
dated September 30, 1999.


                                        /s/KPMG LLP


Fort Lauderdale
December 2, 1999