EXHIBIT 23.2


                         CONSENT OF INDEPENDENT AUDITORS
                         -------------------------------



We consent to the incorporation by reference in the Registration Statement (Form
S-8  No. 333-73924) pertaining to the 1991 Employee Incentive Stock Option Plan,
in  the  Registration Statement  (Form S-8 No. 333-18907) pertaining to the 1996
Employee  Incentive  Stock  Option Plan and the 1996 Non-Employee Director Stock
Option  Plan,  in the Registration Statement (Form S-8 No. 333-78795) pertaining
to  the  1998  Employee  Incentive  Stock  Option  Plan, and in the Registration
Statement  (Form S-8 No. 333-63166) pertaining to the 2001 Employee Stock Option
Plan,  of  our report dated September 24, 2001, with respect to the consolidated
financial statements and schedule of Misonix, Inc. included in its Annual Report
(Form  10-K)  for  the  year  ended  June  30,  2001.



                                                                    /s/ KPMG LLP
Melville, New York
September 27, 2002