INDEPENDENT AUDITORS' REPORT


     The Board of Directors and Shareholders
     KVH Industries, Inc.:

     Under the date of January 26, 2001, we reported on the consolidated balance
sheets of KVH Industries,  Inc., and subsidiary as of December 31, 2000 and 1999
and the related consolidated statements of operations, stockholders' equity, and
cash flows for each of the years in the  three-year  period  ended  December 31,
2000,  as  contained  in the annual  report on Form 10-K for the year  2000.  In
connection  with  our  audits  of  the  aforementioned   consolidated  financial
statements,  we also audited the related financial  statement schedule listed in
Item 14(a)(2).  This financial  statement  schedule is the responsibility of the
Company's  management.  Our  responsibility  is to  express  an  opinion on this
financial statement schedule based on our audits.

     In our opinion,  such  financial  statement  schedule  when  considered  in
relation  to the  basic  consolidated  financial  statements  taken  as a whole,
presents fairly, in all material respects, the information set forth therein.






     /s/ KPMG LLP

     Providence, Rhode Island
     January 26, 2001