EXHIBIT 23.1
Consent of Independent Accountants
The Board of Directors
Vitesse Semiconductor Corporation:
We consent to incorporation by reference in the registration statement on Form
S-3 (No. 333-____) of Vitesse Semiconductor Corporation of our report dated
October 14, 1999, relating to the consolidated balance sheets of Vitesse
Semiconductor Corporation and subsidiaries as of September 30, 1999, and 1998,
and the related consolidated statements of operations, stockholders' equity and
cash flows for each of the years in the three-year period ended September 30,
1999, and related schedule, which report appears in the September 30, 1999,
Annual Report on Form 10-K of Vitesse Semiconductor Corporation, and to the
reference to our firm under the headings "Experts" and "Selected Consolidated
Financial Data" in the prospectus.
/s/ KPMG LLP
Los Angeles, California
June 1, 2000
