ESP Espey Manufacturing & Electronics

Filed: 10 Oct 05, 8:00pm

                                                                    Exhibit 23.1

            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Espey Mfg. & Electronics Corp.

We consent to the use of our report dated August 12, 2005, with respect to the
balance sheets of Espey Mfg. & Electronics Corp. as of June 30, 2005 and 2004,
and the related statements of income, changes in stockholders' equity, and cash
flows for the years then ended, incorporated herein by reference.

                                  /s/ KPMG LLP

Albany, New York
October 10, 2005