DANIELSON HOLDING CORP
S-3/A, EX-23.1, 2000-08-16
FIRE, MARINE & CASUALTY INSURANCE
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                    INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Danielson Holding Corporation:

We consent to the use of our reports incorporated herein by
reference and to the reference to our firm under the heading
"Experts" in the prospectus.


                                        By:    /s/  KPMG LLP

New York, New York
August 10, 2000



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