EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The Board of Directors
Manchester Equipment Company, Inc.:

We consent to the use of our  report  dated  September  20,  1999,  incorporated
herein  by  reference,  and to the  reference  to our  firm  under  the  heading
"Experts" in the prospectus.

                                    /s/ KPMG LLP
                                    ------------------------
                                    KPMG LLP


Melville, New York
July 21, 2000