UNISPHERE NETWORKS INC
S-1/A, EX-23.3, 2001-01-18
COMPUTER COMMUNICATIONS EQUIPMENT
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                                                                    EXHIBIT 23.3


                        INDEPENDENT ACCOUNTANTS' CONSENT


The Board of Directors
Unisphere Networks, Inc.:


We consent to the inclusion of our reports dated October 16, 2000, except for
the restatement referred to in Note 2(a), as to which the date is November 30,
2000, with respect to the consolidated balance sheets of Unisphere Networks,
Inc. and Subsidiaries (an indirect majority-owned subsidiary of Siemens AG) as
of September 30, 1999 and 2000, and the related consolidated statements of
operations, stockholders' equity and cash flows for the period from January 12,
1999 (date of inception) to September 30, 1999, and for the year ended September
30, 2000, and the related schedule, which reports appear in this Registration
Statement, and to the reference to our firm under the heading "Experts" in this
Registration Statement on Form S-1.

/s/ KPMG LLP

Boston, Massachusetts
January 16, 2001


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