INDEPENDENT ACCOUNTANTS' CONSENT


The Board of Directors
Lingo Media Inc.

We  consent  to  use of our report included herein dated May 3, 2002 relating to
the  consolidated balance sheets of Lingo Media Inc. as at December 31, 2001 and
2000, and the related consolidated statements of operations and deficit and cash
flows  for  each  of the years in the three-year period ended December 31, 2001.

Our  report  dated May 3, 2002, contains additional comments for U.S. readers on
Canada  - U.S. reporting difference that states that conditions and events exist
that  cast  doubt  on 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
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KPMG LLP
Toronto, Canada
March 26, 2003