EXHIBIT 23.1


KPMG [LOGO]

                KPMG LLP

                Chartered Accountants
                PO Box 10426 777 Dunsmuir Street        Telephone (604) 691-3000
                Vancouver BC V7Y 1K3                    Telefax (604) 691-3031
                Canada                                  www.kpmg.ca


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
SmarTire Systems Inc.

We consent to the use of our report dated September 10, 2004, except for note 16
which is as of October 5, 2004, on the  consolidated  balance sheets of SmarTire
Systems  Inc.  as of July  31,  2004  and  2003,  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,
2004,  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  10, 2004,  except for note 16 which is as of October 5,
2004,  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.


KPMG LLP (signed)

Chartered Accountants

Vancouver, Canada
December 30, 2004


KPMG LLP, a Canadian  limited  liability  partnership is the Canadian  member of
KPMG International, a Swiss nonoperating association.