Exhibit 23
KPMG LLP
99 High Street Telephone 617 988 1000 Telefax 617 988 0800
Boston, MA 02110-2371
Consent of Independent Auditors
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The Board of Directors and Stockholders
of Westerbeke Corporation:
We consent to the incorporation by reference in the Registration Statements
(File No. 33-24435 and 333-25687) on Form S-8 of Westerbeke Corporation of
our report dated December 15, 2000 relating to the consolidated balance
sheets of Westerbeke Corporation and subsidiary as of October 21, 2000 and
October 23, 1999, and the related consolidated statements of operations,
stockholders' equity and comprehensive income, and cash flows for each of
the years in the three-year period ended October 21, 2000, and related
schedule, which report appears in the October 21, 2000 annual report on
Form 10-K of Westerbeke Corporation.
By /s/ KPMG LLP
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Boston, Massachusetts
January 19, 2001
