Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
Vitesse Semiconductor Corporation:
We consent to the incorporation by reference in the registration statement on
Form S-8 of Vitesse Semiconductor Corporation of our report dated October 14,
1999, except for Note 2 which is as of August 25, 2000, relating to the
supplemental consolidated balance sheets of Vitesse Semiconductor Corporation
and subsidiaries as of September 30, 1999 and 1998, and the related supplemental
consolidated statements of operations, shareholders' equity, and cash flows for
each of the years in the three-year period ended September 30, 1999, and related
supplemental schedule which report appears in the Form 8-K dated September 5,
2000 of Vitesse Semiconductor Corporation. We consent to the incorporation by
reference in the registration statement on Form S-8 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, shareholders' equity, and cash flows for each of the years in the
three-year period ended September 30, 1999, which report appears in the
September 30, 1999, and related schedule, Annual Report on Form 10-K.
/s/ KPMG LLP
Los Angeles, California
August 29, 2000
