Independent Auditors' Consent
The Board of Directors
Manchester Equipment Company, Inc.:
We consent to the incorporation by reference in the registration statement (No.
333-71255) on Form S-8 of Manchester Equipment Co., Inc. of our report dated
September 15, 2000, relating to the consolidated balance sheets of Manchester
Equipment Co., Inc. and subsidiaries as of July 31, 2000 and 1999, and the
related consolidated statements of income, shareholders' equity and cash flows
for each of the years in the three-year period ended July 31, 2000, which report
appears in the July 31, 2000 annual report on Form 10-K of Manchester Equipment
Co., Inc.
/s/ KPMG LLP
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KPMG LLP
Melville, New York
October 23, 2000
