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                                                            EXHIBIT 23.2


<P ALIGN="CENTER">CONSENT OF KPMG LLP, INDEPENDENT ACCOUNTANTS</P>
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<P ALIGN="CENTER">&nbsp;</P>
<P>&nbsp;</P>
<P>The Board of Directors<br>
Flex Products, Inc.</P>

<P>We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-74716) pertaining to the Uniphase Corporation 1984 Amended and
Restated Stock Plan, the 1993 Flexible Stock Incentive Plan, the 1993 Amended
and Restated Employee Stock Purchase Plan; the Registration Statement (Form S-8
No. 33-31722) pertaining to the Uniphase Corporation Amended and Restated 1993
Flexible Stock Incentive Plan; the Registration Statement (Form S-8 No. 333-
09937) pertaining to the Uniphase Telecommunications Products, Inc. 1995
Flexible Stock Incentive Plan; the Registration Statement (Form S-8 No. 333-
39423) pertaining to the Uniphase Corporation Amended and Restated 1993 Flexible
Stock Incentive Plan and the 1996 Nonqualified Stock Option Plan; the
Registration Statement (Form S-8 No. 333-62465) pertaining to the Uniphase
Corporation 1998 Employee Stock Purchase Plan and the Uniphase Corporation
Amended and Restated 1993 Flexible Stock Incentive Plan; the Registration
Statement (Form S-8 No. 222-81911) pertaining to the JDS FITEL Inc. 1994 Stock
Option Plan and 1996 Stock Option Plan; the Registration Statement (Form S-8 No.
333-81909) pertaining to the Uniphase Corporation Amended and Restated 1993
Flexible Stock Incentive Plan, the 1996 Nonqualified Stock Option Plan, and the
1998 Employee Stock Purchase Plan; the Registration Statement (Form S-8 No. 333-
70339) pertaining to the Broadband Communications Products, Inc. 1992 Key
Employee Incentive Stock Option Plan, the 1997 Employee Stock Option Plan and
the 1997 Nonqualified Stock Option Plan; the Registration Statements (Form S-3
Nos. 333-27931, 333-70351, 333-78821, 333-82797, 333-83129, 333-94217) of JDS
Uniphase Corporation (formerly Uniphase Corporation); the Registration Statement
(Form S-8 No. 333-90301) pertaining to the JDS Uniphase Corporation 1999
Canadian Employee Stock; the Registration Statement (Form S-8 No. 333-91313)
pertaining to the Epitaxx, Inc. Amended and Restated 1996 Employee, Director and
Consultant Stock Option Plan; and the Registration Statement (Form S-8)
pertaining to the Optical Coating Laboratory 1993, 1995, 1996, 1998 and 1999
Incentive Compensation Plans, the 1999 Employee Stock Purchase Plan and 1999
Director Stock Plan,  and in the related Prospectuses of our report dated
November 26, 1997, with respect to the statements of operations, stockholders'
equity, and cash flows of Flex Products, Inc. for the year ended November 2,
1997, which report appears in the October 31, 1999 Annual Report on Form 10-K of
Optical Coating Laboratory, Inc., and which is incorporated by reference in this
Amendment No. 1 to Form 8-K/A of JDS Uniphase Corporation dated February 10,
2000. </P>

<P>/s/ KPMG LLP</P>

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<P>San Francisco, California<br>
February 10, 2000</P>
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