EXHIBIT 23.1

                         INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Marlin Leasing Corporation and Subsidiaries:

We consent to the use of our report dated August 15, 2003, except as to note 3,
which is as of August 22, 2003, included herein and to the references to our
firm under the headings "Experts" and "Selected Financial Information" in this
registration statement on Form S-1.

Our report indicates that the Company adopted Statement of Financial Accounting
Standards No. 133, Accounting for Derivative Instruments and Hedging Activities,
on January 1, 2001.


                                             /s/ KPMG LLP

Philadelphia, Pennsylvania
September 3, 2003