EXHIBIT 23.2

EXHIBIT 23.2

REPORT ON FINANCIAL STATEMENT SCHEDULE AND CONSENT OF KPMG LLP,
INDEPENDENT AUDITORS

To the Board of Directors
SCM Microsystems, Inc.:

The audit referred to in our report dated February 23, 1999, included the
related financial statement schedule for the year ended December 31, 1998,
included in the Annual Report on Form 10-K of SCM Microsystems, Inc. for the
year ended December 31, 2000. This consolidated financial statement schedule is
the responsibility of the Company's management. Our responsibility is to express
and opinion on this financial statement schedule based on our audit. In our
opinion, such financial statement schedule, when considered in relation to the
basic consolidated financial statements taken as a whole, presents fairly, in
all material respects, the information set forth therein.

We consent to incorporation by reference in the registration statements (Nos.
333-51792, 333-42376, 333-45795, 333-45791, 333-45789, 333-66397 and 333-73061)
on Form S-8 of SCM Microsystems, Inc. of our reports dated February 23, 1999,
related to consolidated statements of operations, stockholders' equity and
comprehensive income, and cash flows of SCM Microsystems, Inc. and subsidiaries
for the year ended December, 31, 1998, and related financial statement schedule,
which reports are included herein.


/s/ KPMG LLP

Mountain View, California
March 28, 2001