Exhibit 23 (b)

KPMG LLP

      99 High Street          Telephone 617 988 1000   Telefax 617 988 0800
      Boston, MA 02110-2371




                       Consent of Independent Auditors
                       -------------------------------


The Board of Directors and Stockholders
 of Westerbeke Corporation:

We consent to the incorporation by reference in the Registration Statements
(File No. 33-24435 and 333-25687) on Form S-8 of Westerbeke Corporation of
our report dated December 7, 2001 relating to the consolidated statements
of operations, stockholders' equity and comprehensive income, and cash
flows of Westerbeke Corporation and subsidiary for the year ended October
27, 2001, and related schedule, which report appears in the October 25,
2003 annual report on Form 10-K of Westerbeke Corporation.



                                       By /s/ KPMG LLP
                                       ---------------

Boston, Massachusetts
January 22, 2004