EXHIBIT 23.1




                       Consent of Independent Accountants



The Board of Directors
Vitesse Semiconductor Corporation:

We consent to incorporation by reference in the registration statement
(No. 333- ) on Form S-8 of Vitesse Semiconductor Corporation of our report
dated October 16, 2000, relating to the consolidated balance sheets of Vitesse
Semiconductor Corporation and subsidiaries as of September 30, 2000, and 1999,
and the related consolidated statements of operations, shareholders' equity,
and cash flows for each of the years in the three-year period ended September
30, 2000, and related schedule, which report appears in the September 30, 2000,
annual report on Form 10-K of Vitesse Semiconductor Corporation.


/s/KPMG LLP


Los Angeles, California
July 25, 2001