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 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
December 16, 2002