EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the use of our report dated March 26, 2002, on the financial
statements of Audible, Inc. as of December 31, 2000 and 2001, and for each of
the years in the three-year period ended December 31, 2001 which is incorporated
by reference in this Form S-3 Registration Statement from Audible, Inc.'s filing
on Form 10-K for the year ended December 31, 2001. We also consent to the
reference to our firm under the heading "Experts" in such Registration
Statement.

KPMG LLP
New York, New York
March 29, 2002