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CONSENT OF INDEPENDENT PUBLIC ACCOUNTING FIRM


To the Board of Directors
SmarTire Systems Inc.


We  consent  to  the  use  of  our  report  dated  September  12,  2003,  on the
consolidated  balance  sheets of SmarTire  Systems  Inc. as of July 31, 2003 and
2002,  and the related  consolidated  statements  of  operations,  stockholders'
equity and  comprehensive  income (loss) and cash flows for each of the years in
the  three-year  period  ended  July 31,  2003,  included  in this  registration
statement and  prospectus  on Form SB-2,  and to the reference to our firm under
the heading  "Experts" in the  prospectus.  Our report dated September 12, 2003,
contains  additional  comments for U.S.  readers that states that conditions and
events exist that cast substantial doubt about 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

Chartered Accountants
Vancouver, Canada June 1, 2004