PALL CORP
S-8, EX-23.B, 2000-12-01
GENERAL INDUSTRIAL MACHINERY & EQUIPMENT, NEC
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                               E X H I B I T  23(b)
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                         Consent of Independent Auditors


Board of Directors
Pall Corporation:


We consent to the incorporation by reference,  in the Registration  Statement on
Form S-8 of Pall  Corporation  relating to 4,000,000  shares of its common stock
and 4,000,000 of its common share purchase rights  authorized for issuance under
its 1998  Employee  Stock Option Plan, of our reports dated August 30, 2000 with
respect  to  the  consolidated  balance  sheets  of  Pall  Corporation  and  its
subsidiaries as of July 29, 2000 and July 31, 1999, and the related consolidated
statements of earnings, stockholders' equity and cash flows and related schedule
for each of the  years in the  three-year  period  ended  July 29,  2000,  which
reports are  incorporated  by reference  or appear in the annual  report on Form
10-K of Pall Corporation for the fiscal year ended July 29, 2000.



                                                     /s/KPMG LLP
                                                     KPMG LLP

Melville, New York
December 1, 2000






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