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<PAGE> 1
EXHIBIT 23.4
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
Applied Science and Technology, Inc.:
We consent to the use of our report incorporated herein by reference and to the
reference to our firm under the heading "Experts" in the joint proxy
statement/prospectus.
/s/ KPMG LLP
Boston, Massachusetts
November 9, 2000
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