<PAGE> 1
EXHIBIT 23.3
CONSENT OF CHUO AUDIT CORPORATION
We consent to the incorporation by reference in the registration
statement (Form S-3) 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/ Chuo Aoyama Audit Corporation
Tokyo, Japan
October 2, 2000
II-3