1

                                                                    Exhibit 23.1




CONSENT OF INDEPENDENT CHARTERED ACCOUNTANTS

We consent to incorporation by reference in the registration statement on Form
S-8 of our report dated October 7, 1998, relating to the consolidated balance
sheets of SmarTire Systems Inc. as at July 31, 1998 and 1997 and the
consolidated statements of loss and deficit and changes in financial position
for the years then ended, which report appears in the July 31, 1998 annual
report on Form 10-KSB of SmarTire Systems Inc.



"KPMG LLP"

KPMG LLP



Richmond, British Columbia
November 13, 1998














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