EXHIBIT 23.3


KPMG, LLP
Chartered Accountants                                  Telephone: (416) 228-7000
Yonge Corporate Centre                                 Facsimile: (416) 228-7123
4120 Yonge Street                                    E-mail address: www.kpmg.ca
                                                                     -----------
Suite 500
North York, Ontario M2P 2B8






                          INDEPENDENT AUDITORS' CONSENT






We consent to the  incorporation by reference in the  Registration  Statement of
Power Kiosks,  Inc. on Form S-8 to be filed on or about  November 1, 2000 of our
report dated June 16, 2000 on the  consolidated  financial  statements  of Power
Kiosks,  Inc., as at July 31, 1998 and 1999 and for the period from May 13, 1998
(date of  inception)  to July 31, 1998 and the year ended Jyly 31, 1999 included
in Amendment 3 to Form 8-K of Power Kiosks, Inc. filed on October 31, 2000.

Our report dated June 16, 2000  contains an  explanatory  paragraph  that states
that the Company has suffered  recurring  losses from  operations  and has a net
capital  deficiency which raises substantial doubt about its 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, Ontario
October 31, 2000