EXHIBIT 99.1

                          Independent Auditors' Report

To the Directors of
EMS TECHNOLOGIES CANADA, LTD.

We have audited the accompanying consolidated balance sheets of EMS
TECHNOLOGIES CANADA, LTD. as of December 31, 2003 and 2002, and the related
consolidated statements of operations, stockholder's equity and comprehensive
income and cash flows for each of the years in the three-year period ended
December 31, 2003. These financial statements are the responsibility of the
Corporation's management. Our responsibility is to express an opinion on these
financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally
accepted in the United States of America. Those standards require that we plan
and perform an audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.

In our opinion, these consolidated financial statements referred to above
present fairly, in all material respects, the financial position of the
Corporation as of December 31, 2003 and 2002, and the results of its operations
and its cash flows for each of the years in the three-year period ended
December 31, 2003, in conformity with accounting principles generally accepted
in the United States of America.

As discussed in note 15, the Corporation changed its method of accounting for
derivative instruments and hedging activities in 2001.

Since the accompanying consolidated financial statements have not been prepared
in accordance with accounting principles generally accepted in Canada and our
audits have not been conducted in accordance with auditing standards generally
accepted in Canada, these financial statements will not satisfy the reporting
requirements of Canadian statutes and regulations. The financial position of
the Corporation as of December 31, 2003 and 2002, and the related consolidated
statements of operations, stockholder's equity and comprehensive income and
cash flows for each of the years in the three-year period ended December 31,
2003, might be significantly different if the consolidated financial statements
had been prepared in accordance with accounting principles generally accepted
in Canada.


Ottawa, Canada,                                            Ernst & Young LLP
February 6, 2004                                           Chartered Accountants