EXHIBIT 23









                Independent Auditors' Consent


The Board of Directors
United Mobile Homes, Inc.:


We   consent  to  the  incorporation  by  reference  in  the
Registration Statement on Form  S-8 (File No. 333-13053) and
Form  S-3D (File No. 333-37532) of United Mobile Homes, Inc.
of   our  report  dated  March  5,  2004,  relating  to  the
consolidated balance sheets of United Mobile Homes, Inc.  as
of  December  31, 2003 and 2002 and the related consolidated
statements  of income, shareholders' equity, and cash  flows
for  each  of  the  years  in the  three-year  period  ended
December  31,  2003, and the related schedule, which  report
appears in the December 31, 2003 Annual Report on Form  10-K
of United Mobile Homes, Inc.



                         /s/ KPMG LLP
                             KPMG LLP


Short Hills, New Jersey
March 9, 2004