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EXHIBIT 23.1
[KPMG LOGO]
KPMG LLP
CHARTERED ACCOUNTANTS
2000 McGill College Avenue Telephone (514) 840-2100
Suite 1900 Telefax (514) 840-2187
Montreal Quebec H3A 3H9 www.kpmg.ca
CONSENT OF INDEPENDENT AUDITORS
To the Board of Directors
Lumenon Innovative Lightwave Technology, Inc.
We consent to the use in Form S-1 (Registration Statement under the
Securities Act of 1933) of Lumenon Innovative Lightwave Technology, Inc. (the
"Corporation") of our report, incorporated herein, on our audits of the
consolidated financial statements of the Corporation for the year ended June 30,
2000, the six-month period ended June 30, 1999 and for the periods from
inception (March 2, 1998) to December 31, 1998 and to June 30, 2000. We also
consent to the reference to us under the caption "Experts" in the Registration
Statement.
/s/ KPMG LLP
Chartered Accountants
Montreal, Canada
December 6, 2000
