EXHIBIT 23.1



                        CONSENT OF INDEPENDENT AUDITORS'

The Board of Directors and Stockholders
The Estee Lauder Companies Inc.:

We consent to the incorporation by reference in the registration statements on
Form S-3 (numbers 333-57520 and 333-85947) and in the registration statements on
Form S-8 (numbers 33-99554, 333-39237, 333-49606, 333-66851 and 333-72684) of
The Estee Lauder Companies Inc. of our report dated August 9, 2002, relating to
the consolidated balance sheets of The Estee Lauder Companies Inc. and
subsidiaries as of June 30, 2002, and the related consolidated statements of
earnings, stockholders' equity and comprehensive income and cash flows for the
year then ended and our related report of the same date on the related financial
statement schedule.

/s/ KPMG LLP

New York, New York
September 17, 2002