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EXHIBIT 23.3
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement
(Form S-8) of Komag, Incorporated for the registration of its common stock of
our report dated January 22, 1999, except for the matter discussed in the
fourth paragraph and Note 14, as to which the date is August 15, 2000, 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-KA of Komag,
Incorporated for the year ended January 2, 2000.
/s/ CHUOAOYAMA AUDIT CORPORATION
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ChuoAoyama Audit Corporation
Tokyo, Japan
October 2, 2000