GARMIN LTD
S-8, EX-23.1, 2000-12-08
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                                                           EXHIBIT 23.1


                        Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 333-   ) pertaining to the Employee Stock Purchase Plan, the 2000 Equity
Incentive Plan, and the  Non-Employee  Directors'  Option Plan of Garmin Ltd. 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 November 6, 2000), with
respect to the  consolidated  financial  statements and schedule of Garmin Ltd.,
included in the Registration Statement (Form S-1 No. 333-45514),  filed with the
Securities and Exchange Commission.


                                                /s/ Ernst & Young LLP

                                                Ernst & Young LLP

Kansas City, Missouri
December 4, 2000




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