CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the captions "Summary Consolidated
Financial and Other Data," "Selected Consolidated Financial and Other Data" and
"Experts" and to the use of our reports dated February 26, 2000 (except for NOTE
1, as to which the date is September 22, 2000, and NOTE 13, as to which the date
is __________), in Amendment No. 1 to the Registration Statement (Form S-1 No.
333-45514) and related Prospectus of Garmin ltd. dated October 6, 2000.
Ernst & Young LLP
Kansas City, Missouri
The foregoing consent is in the form that will be
signed upon the completion of the 1.12379256 for 1
common stock split as described in Note 13 to the
consolidated financial statements.
/s/ Ernst & Young LLP
Ernst & Young LLP
Kansas City, Missouri
October 5, 2000
