EXHIBIT 23
Consent of KPMG LLP
The Board of Directors
Simulaids, Inc.:
We consent to the inclusion of our report dated March 19, 1999 with respect to
the balance sheets of Simulaids, Inc. as of December 31, 1998 and 1997 and the
related statements of income, shareholders' equity and cash flows for each of
the years in the three year period ended December 31, 1998, which report appears
in the June 30, 2000 Form 10-K of The Aristotle Corporation.
/s/ KPMG LLP
KPMG LLP
New York, New York
September 25, 2000
