EXHIBIT 23





                          Independent Auditors' Consent

To the Shareholders and Board of Directors
Air Products and Chemicals, Inc.:

We consent to the use of our report dated 24 October 2003, with respect to the
consolidated balance sheets of Air Products and Chemicals, Inc. and subsidiaries
as of 30 September 2003 and 2002, and the related consolidated statements of
income, cash flows and shareholders' equity for the years then ended,
incorporated herein by reference.

Our report contains an explanatory paragraph relating to the fact that the
financial statements of Air Products and Chemicals, Inc. and subsidiaries for
the year ended 30 September 2001 were audited by other auditors who have ceased
operations. As described in Note 1 to the financial statements, those financial
statements have been revised. We audited the adjustments described in Note 1
that were applied to revise the 2001 financial statements. In addition, as
described in Note 10, the financial statements have been revised to include the
transitional disclosures required by Statement of Financial Accounting Standards
No. 142, "Goodwill and Other Intangible Assets," which was adopted as of 1
October 2001. However, we were not engaged to audit, review, or apply any
procedures to the 2001 financial statements of Air Products and Chemicals, Inc.
and subsidiaries other than with respect to such adjustments and disclosures,
and, accordingly, we do not express any opinion or any other form of assurance
on the 2001 financial statements taken as a whole.

/s/KPMG LLP



Philadelphia, Pennsylvania
19 March 2004


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