AEROFLEX INC
S-8, EX-23.2, 2001-01-12
SEMICONDUCTORS & RELATED DEVICES
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                                                                   Exhibit 23.2


                         Consent of Independent Auditors


The Board of Directors
Aeroflex Incorporated and Subsidiaries:

We consent to the  incorporation by reference in the  registration  statement on
Form S-8 of Aeroflex  Incorporated  and  Subsidiaries of our report dated August
15, 2000, relating to the consolidated  balance sheets of Aeroflex  Incorporated
and  Subsidiaries  as of June 30, 2000 and 1999,  and the  related  consolidated
statements of earnings,  stockholders' equity and comprehensive income, and cash
flows for each of the years in the  three-year  period ended June 30, 2000,  and
all  related  schedules,  which  report is  included in the June 30, 2000 annual
report on Form 10-K of Aeroflex Incorporated and Subsidiaries.


                                           /s/ KPMG LLP
                                           KPMG LLP


Melville, New York
January 12, 2001








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