EX 23.3-Auditors' Consent, KPMG LLP


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
McKenzie Bay International, Ltd.

We consent to the use of our report dated November 30, 2002 with respect to the
consolidated balance sheet of McKenzie Bay International, Ltd. and its
subsidiaries as of September 30, 2002, and the related consolidated statements
of loss, changes in stockholders' equity (deficit) and cash flows for the year
then ended, incorporated herein and to the reference to our firm under the
heading "Experts" in the registration statement.

/ s /  KPMG LLP
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       KPMG LLP
Chartered Accountants
Montreal, Canada
September 30, 2004