CONSENT OF KPMG LLP

The Board of Directors
LightPath Technologies, Inc.

We consent to the use of our report  incorporated herein by reference and to the
reference to our firm under the heading "Experts" in the prospectus.

Our report dated August 10, 1999,  except for note 5 which is as of December 14,
1999,  contains  an  explanatory  paragraph  that  states  that the  Company has
suffered  recurring  losses from operations and is dependent on external sources
of  capital,  which raise  substantial  doubt about its ability to continue as a
going  concern.  The financial  statements do not include any  adjustments  that
might result from the outcome of that uncertainty.


                                        /s/ KPMG LLP

Albuquerque, New Mexico
May 19, 2000