EX-23 10 ex23kpmg.txt CONSENT OF KPMG INDEPENDENT AUDITORS' CONSENT The Board of Directors Research Frontiers Incorporated We consent to incorporation by reference in the registration statements (No. 33-53030, 33-86910, 333-08623, 333-34163, 333-80575 and 333-63374) on Form S-8 and (No. 333-40369 and 333-65219 ) on Form S-3 of Research Frontiers Incorporated of our report dated February 21, 2003 relating to the consolidated balance sheets of Research Frontiers Incorporated and subsidiary as of December 31, 2002 and 2001 and the related consolidated statements of operations, shareholders' equity and cash flows for each of the years in the three-year period ended December 31, 2002, which report appears in the December 31, 2002 annual report on Form 10-K of Research Frontiers Incorporated. /s/ KPMG LLP KPMG LLP Melville, New York March 27, 2003