EXHIBIT 23.1

                         Consent of Independent Auditors


The Board of Directors and Shareholders
Network Computing Devices, Inc.

We consent to incorporation by reference in the registration statements on Form
S-8 (Nos. 33-51594 and 33-65638) of Network Computing Devices, Inc. of our
reports dated February 9, 1999, relating to the consolidated balance sheets of
Network Computing Devices, Inc. and subsidiaries as of December 31, 1998 and
1997, and the related consolidated statements of operations, shareholders'
equity, and cash flows for each of the years in the three-year period ended
December 31, 1998, and the related schedule, which reports appear in the
December 31, 1998, annual report on Form 10-K of Network Computing Devices, Inc.


                                             KPMG LLP


Mountain View, California
March 30, 1999