INDEPENDENT ACCOUNTANTS' CONSENT


The Board of Directors
Lingo Media Inc.

We consent to use of our report  included  herein dated May 3, 2002  relating to
the consolidated  balance sheets of Lingo Media Inc. as at December 31, 2001 and
2000, and the related consolidated statements of operations and deficit and cash
flows for each of the years in the three-year period ended December 31, 2001.

Our report dated May 3, 2002,  contains  additional comments for U.S. readers on
Canada - U.S. reporting  difference that states that conditions and events exist
that cast  substantial  doubt on the  Company's  ability to  continue as a going
concern.  The consolidated  financial  statements do not include any adjustments
that might result from the outcome of that uncertainty.


/s/ KPMG LLP


Toronto, Canada
August 6, 2002