CONSENT OF INDEPENDENT AUDITORS
Published on February 26, 1999
EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
SCM Microsystems, Inc.:
We consent to the incorporation herein by reference in the Registration
Statement on Form S-8 dated February 26, 1999, of SCM Microsystems, Inc.
("SCM"), relating to the Shuttle Technology Group Unapproved Share Option
Scheme, of our reports dated February 13, 1998, relating to the consolidated
balance sheets of SCM as of December 31, 1996 and 1997, and the related
consolidated statements of operations, stockholders' equity (deficit) and cash
flows for each of the years in the three-year period ended December 31, 1997,
and related schedule, which reports are incorporated by reference in the
December 31, 1997, annual report on Form 10-K of SCM. We also consent to the
incorporation herein by reference of our report dated January 11, 1999, relating
to the supplemental consolidated balance sheets of SCM as of December 31, 1996
and 1997, and the related supplemental consolidated statements of operations,
stockholders' equity (deficit) and cash flows for each of the years in the
three-year period ended December 31, 1997, which report is included in the
Registration Statement on Form S-3/A filed by the Company on February 12, 1999.
The supplemental consolidated financial statements referred to above give
retroactive effect to SCM's pooling of interests with Shuttle Technology Group
Limited.
KPMG LLP
Mountain View, California
February 24, 1999