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[CHUOAOYAMA AUDIT CORPORATION LETTERHEAD]
EXHIBIT 23.7
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement
(Form S-4) of Komag, Incorporated for the registration of its common stock of
our report dated January 22, 1999 on our audits of the consolidated financial
statements of Asahi Komag Co. Ltd. and its subsidiary as of December 31, 1998
and for the years ended December 31, 1998 and 1997, which report is included in
the Annual Report on Form 10-K of Komag, Incorporated for the year ended January
2, 2000.
/s/ ChuoAoyama Audit Corporation
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ChuoAoyama Audit Corporation
Tokyo, Japan
June 12, 2000
