Exhibit 23.1

                         Independent Auditors' Consent


The Shareholders
ePlus, Inc.:


We consent  to the use of our report  dated May 21,  2004,  with  respect to the
balance sheets of Manchester  Technologies,  Inc. as of July 31, 2003, 2002, and
2001, and the related  statements of operations,  shareholders'  equity and cash
flows  for each of the  years in the  three-year  period  ended  July 31,  2003,
included herein.




Melville, New York                                                   /s/KPMG LLP
August 9, 2004