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Exhibit 23
INDEPENDENT AUDITORS' CONSENT
The Board of Directors
Polaroid Corporation:
We consent to the incorporation by reference in Registration Statement No.
333-32285 on Form S-8 with respect to the Polaroid Retirement Savings Plan (the
Plan) of our report dated June 22, 2000, relating to the statements of net
assets available for plan benefits of the Plan as of December 31, 1999 and 1998,
and the related statements of changes in net assets available for plan benefits
for the years then ended, which report appears in the December 31, 1999 annual
report on Form 11-K of the Polaroid Retirement Savings Plan.
/S/ KPMG LLP
Boston, Massachusetts
June 28, 2000
