E X H I B I T 23(b)
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                         Consent of Independent Auditors


Board of Directors
Pall Corporation:


We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of Pall Corporation  relating to an additional  1,000,000 shares of its
common stock and 1,000,000 of its common share  purchase  rights  authorized for
issuance under its Employee Stock Purchase Plan as amended  October 17, 2003, of
our report dated September 3, 2003, except for the Common Stock note which is as
of October 17, 2003,  with respect to the  consolidated  balance  sheets of Pall
Corporation  and its  subsidiaries as of August 2, 2003, and August 3, 2002, and
the related consolidated  statements of earnings,  stockholders' equity and cash
flows and related schedule for each of the years in the three-year  period ended
August 2, 2003,  which report  appears in the Annual Report on Form 10-K of Pall
Corporation for the fiscal year ended August 2, 2003.


                                            /s/KPMG LLP



Melville, New York
December 15, 2003