Independent Auditors' Consent


The Board of Directors
Manchester Equipment Company, Inc.:


We consent to the incorporation by reference in the registration  statement (No.
333-71255)  on Form S-8 of  Manchester  Equipment  Co., Inc. of our report dated
September 20, 1999,  relating to the  consolidated  balance sheets of Manchester
Equipment  Co.,  Inc.  and  subsidiaries  as of July 31, 1999 and 1998,  and the
related consolidated  statements of income,  shareholders' equity and cash flows
for each of the years in the three-year period ended July 31, 1999, which report
appears  in the  July 31,  1999  annual  reports  on Forms  10-K and  10-K/A  of
Manchester Equipment Co., Inc.

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


Melville, New York
December 16, 1999