Exhibit 23(a)
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors
Evercel, Inc.
We consent to incorporation by reference in the registration statement to be
filed on Form S-3 of Evercel, Inc. of our report dated March 13, 2000, relating
to the balance sheets of Evercel, Inc. as of December 31, 1999 and October 31,
1999 and 1998, and the related statements of income (loss), changes in
shareholders' equity and cash flows for the two months ended December 31, 1999
and for each of the years in the three-year period ended October 31, 1999, which
report appears in the December 31, 1999 annual report on Form 10-K of Evercel,
Inc.
We also consent to the reference to our firm under the heading "Experts" in the
prospectus.
/s/ KPMG LLP
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KPMG LLP
Stamford, Connecticut
September 1, 2000