GARMIN LTD
S-8, EX-23.1, 2000-12-27
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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 Garmin International, Inc. Savings and Profit
Sharing 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)  dated December 8, 2000,  filed with the Securities and Exchange
Commission.


                                                /s/ Ernst & Young LLP

                                                Ernst & Young LLP

Kansas City, Missouri
December 22, 2000




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