EXHIBIT 23

                              ACCOUNTANTS' CONSENT


The Board of Directors
Optical Cable Corporation


We consent to incorporation by reference in Registration  Statement No. 33-09433
on Form S-8 of Optical Cable  Corporation of our report dated December 10, 1999,
relating to the balance  sheets of Optical Cable  Corporation  as of October 31,
1999 and 1998, and the related statements of income,  stockholders'  equity, and
cash flows for each of the years in the  three-year  period  ended  October  31,
1999, which report appears in the October 31, 1999 Annual Report on Form 10-K of
Optical Cable Corporation.


                                                      KPMG LLP




Roanoke, Virginia
January 27, 2000