<SUBMISSION>
<ACCESSION-NUMBER>0000912093-00-000011
<TYPE>8-K/A
<PUBLIC-DOCUMENT-COUNT>3
<PERIOD>19991130
<ITEMS>7
<FILING-DATE>20000210
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>JDS UNIPHASE CORP /CA/
<CIK>0000912093
<ASSIGNED-SIC>3674
<IRS-NUMBER>942579683
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0630
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K/A
<ACT>34
<FILE-NUMBER>000-22874
<FILM-NUMBER>531728
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>163 BAYPOINTE PKWY
<CITY>SAN JOSE
<STATE>CA
<ZIP>95134
<PHONE>4084341800
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>163 BAYPOINTE PARKWAY
<CITY>SAN JOSE
<STATE>CA
<ZIP>95134
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<DESCRIPTION>FORM 8-K/A FOR FEBRUARY 10, 2000
<TEXT>

<HTML>
<head>
<TITLE>8K doc</TITLE>
</head>

<body bgcolor=white>

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<p align="center"><font size="4"><strong>UNITED STATES</br>
SECURITIES AND EXCHANGE COMMISSION</br>
Washington, D.C. 20549</strong></font></p>


<HR align=center SIZE=2 width="25%">
<br>
<p align="center"><font size="5"><strong>Amendment No. 1 to<br>
                                         FORM 8-K/A</strong></center></font></p>
<HR align=center SIZE=2 width="25%">


<p align="center"><font size="4"><strong>
               Current Report Pursuant to Section 13 or 15(d) of the
                      Securities Exchange Act of 1934
</strong></font></p>

<p align="center"><font size="3"><strong>
    Date of report (Date of earliest event reported):
<font color="FF0000"> November 30, 1999
</strong></font></p>
 <br>

<p align="center"><font size="6" color="#0000FF"><strong>
                                 <u>JDS Uniphase Corporation</u>
</strong></font></br>
<font size="2">
            <i>(Exact name of registrant as specified in its charter)</i>
</font></p>


<font size="3"><strong>
                         <CENTER><u>Delaware</u></CENTER>
</font></strong>
<font size="2">
                 <i><CENTER>(State of Other Jurisdiction of Incorporation)</CENTER></i>
</font></p>


<P>&nbsp;
<TABLE COLS=2 WIDTH="100%" >
<TR>
<TD>
<font size="3"><strong>
<CENTER><u>0-22874</u></CENTER>
</font></strong>
</TD>
<TD>
<font size="3"><strong>
<CENTER><u>94-2579683</u></CENTER>
</font></strong>
</TD>
</TR>
<TR>
<TD>
<font size="2">
<CENTER>&nbsp;<i>(Commission File Number)</i></CENTER>
</font>
</TD>

<TD>
<font size="2">
<CENTER><i>(IRS Employer Identification Number)</i></CENTER>
</font>
</TD>
</TR>
</TABLE>
<BR>



<p align="center"><font size="3"><strong>
                                  163 Baypointe Parkway<br>
                        <u> San Jose, California &nbsp;&nbsp;95134
</strong></font></u><br>

<font size="2">
       <i> (Address of principal executive offices including zip code)</i>
</font></p>

<p align="center"><font size="3"><strong><u>
                                    (408) 434-1800
</strong></font></u><br>

<font size="2">
               <i>  (Registrant's telephone number, including area code)</i>
</font></p>

<p align="center"><font size="3"><strong>
                                 Not Applicable
</strong></font></u><br>


<font size="2">
          <i>(Former Name or Former Address, if Changed Since Last Report)</i>
</font></p>

<P> This Amendment to Item 7. Of the Report on Form 8-K/A filed by the
Registrant on November 30, 1999 updates the pro forma financial information
referred to below.</P>



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<br>
<br>
<br>
<br>


<p><strong>Item 7.        Financial Statements, Pro Forma Information and Exhibits</strong></p>

<P>&nbsp;</P>
<P>(b)  Pro Forma Financial Information</P>
<P><BR>
The following unaudited pro forma condensed combined consolidated financial
statements give effect to the merger between JDS and OCLI using the purchase
method of accounting and include the pro forma adjustments described in the
accompanying notes.</P>

<P>Effective June 30, 1999, Uniphase Corporation combined its operations with
JDS FITEL Inc. to form JDS Uniphase Corporation in a transaction accounted for
as a purchase. Accordingly, the historical balance sheet of JDS Uniphase as of
June 30, 1999 includes the financial position of JDS FITEL Inc. as of that date,
but the historical statement of operations for JDS Uniphase for the year ended
June 30, 1999 does not include the results of operations for JDS FITEL Inc. for
that period. The Unaudited Pro Forma Condensed Combined Consolidated Statement
of Operations for the fiscal year ended June 30, 1999 is based on the Unaudited
Pro Forma Condensed Combined Consolidated Statement of Operations of JDS
Uniphase included in Form 8-K/A filed November 3, 1999 (combining Uniphase
and JDS FITEL Inc.) after giving effect to the merger with OCLI under
the purchase method of accounting and the assumptions and adjustments described
in the accompanying Notes to the Unaudited Pro Forma Condensed Combined
Consolidated Financial Statements.</P>

<P>The Unaudited Pro Forma Condensed Combined Consolidated Statement of
Operations for the six months ended December 31, 1999 and the Unaudited Pro
Forma Condensed Combined Consolidated Balance Sheets as of December 31, 1999 are
based on the historical financial statements of JDS Uniphase and OCLI, after
giving effect to the merger with OCLI under the purchase method of accounting
and the assumptions and adjustments described in the accompanying Notes to the
Unaudited Pro Forma Condensed Combined Consolidated Financial Statements.</P>

<P>The Unaudited Pro Forma Condensed Combined Consolidated Financial Statements
should be read in conjunction with the historical financial statements of JDS
Uniphase and OCLI and the Unaudited Pro Forma Condensed Combined Consolidated
Statement of Operations of JDS Uniphase included in Form 8-K/A filed November 3,
1999 (combining Uniphase Corporation and JDS FITEL Inc.) The pro forma
information does not purport to be indicative of the results that would have
been reported if the above transaction had been in effect for the period
presented or which may result in the future.</P>

<P>The Unaudited Pro Forma Condensed Combined Consolidated Statements of
Operations are presented as if the combination had taken place on July 1, 1998.
The Unaudited Pro Forma Condensed Combined Consolidated Statement of Operations
for the six months ended December 31, 1999 combines the six months ended
December 31, 1999 for JDS Uniphase and the six months ended October 31, 1999 for
OCLI. The Unaudited Pro Forma Condensed Combined Consolidated Statement of
Operations for the year ended June 30, 1999 combines the year ended June 30,
1999 for pro forma JDS Uniphase and the historical twelve months ended April 30,
1999 for OCLI. The Unaudited Pro Forma Condensed Combined Consolidated Balance
Sheet is presented to give effect to the proposed merger as if it occurred on
December 31, 1999 and combines the balance sheet for JDS Uniphase as of December
31, 1999 with the balance sheet of OCLI as of October 31, 1999.</P>

<br>
<br>
<br>
<HR WIDTH="85%">
<br>
<br>
<br>
<P ALIGN="CENTER"><strong>
             Unaudited Pro Forma Condensed Combined Consolidated<br>
                       Statement of Operations<br>
                          JDS Uniphase and OCLI <br>
                      Year ended June 30, 1999<br>
                 (in thousands, except per share data)
</strong>


<pre>

                                 JDS
                               Uniphase                              Pro Forma
                              (Pro Forma                                JDS
                               Uniphase                  Pro          Uniphase
                               and JDS                  Forma           and
                                FITEL                  Adjust-          OCLI
                              Combined)      OCLI       ments         Combined
                             ------------ ---------- ------------   ------------
Net sales...................    $587,889   $291,751     ($85,278)(B)   $794,362
Cost of sales...............     284,358    197,233      (85,278)(B)    396,313
                             ------------ ---------- ------------   ------------
  Gross profit..............     303,531     94,518          --         398,049

Operating expenses:
  Research and development..      52,544     19,384          --          71,928
  Selling, general, and
   administrative...........      71,488     44,665          (85)(A)    116,068
  Amortization of purchased                              347,806 (A)
   intangibles..............     687,502      1,204       (1,204)(A)  1,035,308
  Acquired in-process
   research and development.     210,400      2,906          --         213,306
  Other operating expenses..       6,759      7,188          --          13,947
                             ------------ ---------- ------------   ------------
Total operating expenses....   1,028,693     75,347      346,517      1,450,557
                             ------------ ---------- ------------   ------------
Income (loss) from
 operations.................    (725,162)    19,171     (346,517)    (1,052,508)
Interest and other
 income, net................      10,395     (2,641)         --           7,754
                             ------------ ---------- ------------   ------------
Income (loss) before
 income taxes...............    (714,767)    16,530     (346,517)    (1,044,754)
Income tax expense
 (benefit)..................      (2,511)     5,748      (20,027)(C)    (16,790)
Minority interest...........        --        1,287          --           1,287
                             ------------ ---------- ------------   ------------
Net income (loss)...........   ($712,256)    $9,495    ($326,490)   ($1,029,251)
                             ============ ========== ============   ============

Basic earnings (loss)
 per share..................      ($2.24)     $0.78              (D)     ($3.02)
                             ============ ==========                ============
Dilutive earnings (loss)
 per share..................      ($2.24)     $0.73              (D)     ($3.02)
                             ============ ==========                ============
Average number of shares
 outstanding................     317,776     12,153                     340,332
                             ============ ==========                ============
Average number of shares
 outstanding assuming
 dilution ..................     317,776     12,947                     340,332
                             ============ ==========                ============

</pre>

<P ALIGN="CENTER"><strong>
See accompanying notes to JDS Uniphase and OCLI unaudited pro forma
condensed combined consolidated financial statements.
</strong>


<br>
<br>
<br>
<HR WIDTH="85%">
<br>
<br>
<br>
<P ALIGN="CENTER"><strong>
             Unaudited Pro Forma Condensed Combined Consolidated<br>
                       Statement of Operations<br>
                          JDS Uniphase and OCLI <br>
                    Six Months ended December 31, 1999<br>
                 (in thousands, except per share data)
</strong>


<pre>


                                                                     Pro Forma
                                                                        JDS
                                                         Pro          Uniphase
                                                        Forma           and
                                 JDS                   Adjust-          OCLI
                               Uniphase      OCLI       ments         Combined
                             ------------ ---------- ------------   ------------
Net sales...................    $511,757   $193,300     ($84,130)(B)    620,927
Cost of sales...............     264,456    133,300      (84,130)(B)    313,626
                             ------------ ---------- ------------   ------------
  Gross profit..............     247,301     60,000          --         307,301

Operating expenses:
  Research and development..      38,878     16,164          --          55,042
  Selling, general, and
   administrative...........      61,613     20,174          (43)(A)     81,744
  Amortization of purchased                              173,903 (A)
   intangibles..............     358,024      1,439       (1,439)(A)    531,927
  Acquired in-process
   research and development.      19,681        --           --          19,681
  Other operating expenses..         --      (2,696)         --          (2,696)
                             ------------ ---------- ------------   ------------
Total operating expenses....     478,196     35,081      172,421 (A)    685,698
                             ------------ ---------- ------------   ------------
Income (loss) from
 operations.................    (230,895)    24,919     (172,421)      (378,397)
Interest and other
 income, net................      16,221        941          --          17,162
                             ------------ ---------- ------------   ------------
Income (loss) before
 income taxes...............    (214,674)    25,860     (172,421)      (361,235)
Income tax expense
 (benefit)..................      30,460      9,438      (10,014)(C)     29,884
                             ------------ ---------- ------------   ------------
Net income (loss)...........   ($245,134)   $16,422    ($162,407)     ($391,119)
                             ============ ========== ============   ============

Basic earnings (loss)
 per share..................      ($0.72)     $1.18              (D)     ($1.06)
                             ============ ==========                ============
Dilutive earnings (loss)
 per share..................      ($0.72)     $1.06              (D)     ($1.06)
                             ============ ==========                ============
Average number of shares
 outstanding................     342,121     13,918                     367,952
                             ============ ==========                ============
Average number of shares
 outstanding assuming
 dilution ..................     342,121     15,559                     367,952
                             ============ ==========                ============

</pre>

<P ALIGN="CENTER"><strong>
See accompanying notes to JDS Uniphase and OCLI unaudited pro forma
condensed combined consolidated financial statements.
</strong>


<br>
<br>
<br>
<HR WIDTH="85%">
<br>
<br>
<br>
<P ALIGN="CENTER"><strong>
             Unaudited Pro Forma Condensed Combined Consolidated<br>
                             Balance Sheet<br>
                          JDS Uniphase and OCLI <br>
                            December 31, 1999<br>
                                (in thousands)
</strong>


<pre>


                                                                     Pro Forma
                                                                        JDS
                                                         Pro          Uniphase
                                                        Forma           and
                                 JDS                   Adjust-          OCLI
                               Uniphase      OCLI       ments         Combined
                             ------------ ---------- ------------   ------------
Assets:
Cash and cash equivalents..     $132,340    $15,734      ($8,000)(A)   $140,074
Short-term investments.....      752,788    111,833          --         864,621
Accounts receivable........      185,210     35,248         (934)(B)    219,524
Inventories................      134,726     25,899       (7,888)(B)    152,737
Other current assets.......       23,284     10,661          --          33,945
                             ------------ ---------- ------------   ------------
   Total current assets....    1,228,348    199,375      (16,822)     1,410,901

Property, plant, and
  equipment, net...........      256,487    105,701       21,963 (A)    384,151
Intangible assets,                                       (27,841)(A)
  including goodwill.......    3,690,448     27,841    2,576,124 (A)  6,266,572
Other assets...............       11,177      1,716          --          12,893
                             ------------ ---------- ------------   ------------
   Total assets............   $5,186,460   $334,633   $2,553,424     $8,074,517
                             ============ ========== ============   ============

Liabilities and
Stockholders' Equity:
Current portion of
 long-term obligations.....       $3,500     $2,517      $   --          $6,017
Accounts payable...........       70,016     10,527         (934)(B)     79,609
Other accrued expenses.....      148,805     23,261       (7,888)(B)    164,178
                             ------------ ---------- ------------   ------------
   Total current
     liabilities...........      222,321     36,305       (8,822)       249,804

Long-term obligations......        5,000     52,411       --             57,411
Other non-current
 liabilities...............        8,254      3,130       --             11,384
Deferred tax liabilities...      289,390      8,098      183,771 (C)    481,259
                                                        (234,689)(A)
                                                         (84,065)(A)
Stockholders' equity.......    4,661,495    234,689    2,697,229 (A)  7,274,659
                             ------------ ---------- ------------   ------------
   Total liabilities and
     stockholders' equity..   $5,186,460   $334,633   $2,553,424     $8,074,517
                             ============ ========== ============   ============

</pre>

<P ALIGN="CENTER"><strong>
See accompanying notes to JDS Uniphase and OCLI unaudited pro forma
condensed combined consolidated financial statements.
</strong>


<br>
<br>
<br>
<HR WIDTH="85%">
<br>
<br>
<br>


<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER"><FONT SIZE="4"><strong>Notes to Unaudited Pro Forma<br>
       Condensed Combined Consolidated Financial Statements<br>
                      of JDS Uniphase and OCLI</FONT SIZE="4"></strong></P>



<B><P>(A)&#9;Basis of Pro Forma Presentation</P></B>

</FONT><FONT FACE="Times,Times New Roman" SIZE=3><P>The JDS Uniphase Pro Forma
Condensed Combined Consolidated Financial Statements provide for the exchange of
1.856 shares of JDS Uniphase common stock for each outstanding share of OCLI
common stock. In addition, JDS Uniphase will issue options in exchange for
outstanding OCLI options with the number of shares and the exercise price
appropriately adjusted by the exchange ratio.</P>

</FONT><FONT SIZE=3><P>&#9;</FONT><FONT FACE="Times,Times New Roman" SIZE=3>The Unaudited
Pro Forma Condensed Combined Consolidated Financial Statements reflect the
issuance of shares 26.9 million of JDS Uniphase common stock for all the
outstanding shares of OCLI common stock as of January 31, 2000, the exchange
ratio of 1.856 for each share of OCLI common stock and an average market price
for JDS Uniphase common stock of $90.18 per share. The average market price per
share of JDS Uniphase common stock is based on the average closing price for a
range of trading days (October 28 through November 10, 1999) around the
announcement date (November 4, 1999) of the merger. The actual number of shares
of JDS Uniphase common stock to be issued will depend on the actual number of
shares of OCLI common stock outstanding on the date the merger closes. Based on
the total number of OCLI options outstanding at January 31, 2000, JDS Uniphase
would issue options to purchase 3.2 million shares of JDS Uniphase common stock
at a weighted average exercise price of $10.15. The actual number of options
granted depends on the actual number of OCLI options outstanding on the date the
merger closes. The estimated fair value of the options currently estimated at
$267.2 million, as well as estimated direct transaction expenses of $8.0
million, have been included as a part of the total estimated purchase cost. </P>

<P>&#9;The total estimated purchase cost of the OCLI merger is as follows (in
thousands): &#9;</P>
</FONT>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=643>
<TR><TD WIDTH="84%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Value of securities issued&#9;</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">$2,430,045</FONT></TD>
</TR>
<TR><TD WIDTH="84%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Assumption of OCLI options&#9;</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<U><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">267,184</U></FONT></TD>
</TR>
<TR><TD WIDTH="84%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="16%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">2,697,229</FONT></TD>
</TR>
<TR><TD WIDTH="84%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Estimated transactions costs and
expenses&#9;</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<U><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">     8,000</U></FONT></TD>
</TR>
<TR><TD WIDTH="84%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Total estimated purchase cost&#9;</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<U><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">$2,705,229</U></FONT></TD>
</TR>
</TABLE>

<br>
<HR WIDTH="75%">
<br>

<FONT FACE="Times,Times New Roman" SIZE=3>
<P>&nbsp;</P>
</FONT><FONT SIZE=3><P>&nbsp;</P>
<P>The preliminary purchase price allocation is as follows (in thousands):</P></FONT>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=668>
<TR><TD WIDTH="58%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="13%" VALIGN="Bottom">
<FONT SIZE=3><P ALIGN="CENTER"></P>
<U><P ALIGN="CENTER">Amount </U></FONT></TD>
<TD WIDTH="14%" VALIGN="Bottom">
<FONT SIZE=3><P ALIGN="CENTER"><U>Annual Amortization</U></FONT></TD>
<TD WIDTH="15%" VALIGN="Bottom">
<FONT SIZE=3><P ALIGN="CENTER"></P>
<U><P ALIGN="CENTER">Useful Lives</U></FONT></TD>
</TR>

<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>Purchase Price Allocation:</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="14%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">&nbsp;</TD>
</TR>

<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>   Tangible nets assets&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">$     228,811</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">n/a</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">n/a</FONT></TD>
</TR>

<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>Intangible assets acquired:</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="14%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">&nbsp;</TD>
</TR>

<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>Developed technology:</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="14%" VALIGN="TOP">&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">&nbsp;</TD>
</TR>

<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>&nbsp;&nbsp;&nbsp;&nbsp;   Telecommunications&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT"></P>
<P ALIGN="RIGHT">115,123</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT"></P>
<P ALIGN="RIGHT">$  19,187</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT"></P>
<P ALIGN="RIGHT">6 years</FONT></TD>
</TR>

<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P> &nbsp;&nbsp;&nbsp;&nbsp;        Flex Products&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">92,210</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">6,479</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">10-15 years</FONT></TD>
</TR>


<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P> &nbsp;&nbsp;&nbsp;&nbsp;        Applied Photonics&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">1,009</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">202</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">5 years</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P> &nbsp;&nbsp;&nbsp;&nbsp;        Information Industries&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">23,921</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">2,392</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">10 years</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>      Propriety know-how&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">161,865</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">15,640</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">6-15 years</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>      Trademark and tradename&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">38,523</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">3,852</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">10 years</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>      Assembled workforce&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">14,368</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">2,395</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">6 years</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>      In-process research and development&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT"> 84,065 </FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">n/a</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">n/a</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>      Goodwill &#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">2,129,105</FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">297,659</FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT">7.2 years</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>      Deferred tax liabilities&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="RIGHT">    (183,771)</U></FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="RIGHT">           n/a</U></FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">
<FONT SIZE=3><P ALIGN="RIGHT"> n/a</FONT></TD>
</TR>
<TR><TD WIDTH="58%" VALIGN="TOP">
<FONT SIZE=3><P>Total estimated purchase price allocation&#9;</FONT></TD>
<TD WIDTH="13%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="RIGHT">$2,705,229</U></FONT></TD>
<TD WIDTH="14%" VALIGN="TOP">
<U><FONT SIZE=3><P ALIGN="RIGHT">$347,806</U></FONT></TD>
<TD WIDTH="15%" VALIGN="TOP">&nbsp;</TD>
</TR>
</TABLE>

<FONT SIZE=3>
<P>&nbsp;</P>
</FONT><FONT FACE="Times,Times New Roman" SIZE=3><P>PricewaterhouseCoopers LLP ("PwC")
performed an allocation of the total purchase price of OCLI to its individual
assets. The purchase price allocation is preliminary and, therefore, subject to
change based on further analysis. Of the total purchase price, $84.1 million has
been allocated to in-process research and development and will be charged to
expense in the period the transaction closes(expected to be the quarter ending
March 31, 2000). Due to their non-recurring nature, the in-process research and
development attributed to the OCLI transaction and the transaction costs
incurred by OCLI estimated at $9.0 million have been excluded in the pro forma
statements of operations. The remaining purchase price has been allocated to
specifically identifiable assets acquired, including an adjustment to write up
property and equipment of OCLI to fair value by $22.0 million.</P>

<P>After allocating value to the in-process research and development projects
and OCLI's tangible assets, specific intangible assets were then identified and
valued. The related amortization of the identifiable intangible assets is
reflected as a pro forma adjustment to the Unaudited Pro Forma Condensed
Combined Consolidated Statement of Operations. The identifiable assets include
existing technology, proprietary know-how, trademarks and tradenames, and
assembled workforce. </P>

<P>The acquired existing technology, which is comprised of products that are
already technologically feasible, includes products that are manufactured and
marketed by OCLI's Telecommunications, Flex Products, Applied Photonics, and
Information Industries groups. JDS Uniphase expects to amortize the acquired
existing technology of approximately $232.3 million on a straight-line basis
over an average estimated remaining useful life of 8.2 years.</P>
</FONT><FONT SIZE=3>
</FONT><FONT FACE="Times,Times New Roman" SIZE=3><P>The acquired proprietary know-how
represents OCLI trade secrets and patents developed through years of experience
designing and manufacturing thin film products. This know-how enables OCLI to
develop new and improve existing thin film products, processes and manufacturing
equipment, thereby providing OCLI with a distinct advantage over its competitors
and a reputation for technological superiority in the industry. JDS Uniphase
expects to amortize the proprietary know-how of approximately $161.9 million on
a straight-line basis over an average estimated remaining useful life of 10.4
years </P>
</FONT>
<FONT FACE="Times,Times New Roman" SIZE=3><P>&nbsp;</P>
<P>The trademarks and trade names include the OCLI trademark and trade name as
well as all branded OCLI products such as GlareGuard&reg; and processes such as
MetaMode&reg;. JDS Uniphase expects to amortize the trademark and trade names of
approximately $38.5 million on a straight-line basis over an estimated remaining
useful life of 10 years.</P>

<P>The acquired assembled workforce is comprised of over 1,400 skilled employees
across OCLI's General and Administration, Science and Technology, Sales and
Marketing, and Manufacturing groups. JDS Uniphase expects to amortize the value
assigned to the assembled workforce of approximately $14.4 million on a
straight-line basis over an estimated remaining useful life of 6 years.</P>

<P>Goodwill, which represents the excess of the purchase price of an investment
in an acquired business over the fair value of the underlying net identifiable
assets, is amortized on a straight-line basis over its estimated remaining
useful life of 7.2 years.                           </P>

<P>Due to its non-recurring nature, the in-process research and development
attributed to the OCLI transaction has been excluded in the pro forma statements
of operations. OCLI's Telecommunications, Flex Products, Information Industries,
and Applied Photonics divisions are currently developing new products and
processes that qualify as in-process research and development.</P>

<P>The in-process research and development relates to sophisticated optical
components, filters and materials that manage light propagation in today's most
advanced telecommunications systems, projection display engines and state of the
art optically variable security devices. The in-process research and development
is comprised of three main categories: (1) thin film filters and
switches,(2) optical display and projection products, and (3) light interference
pigments.</P>

<P>The following is a brief description of each acquired in-process research and
development project as of the date of the merger:       </P>

<I><P>Thin</I> <I>film</I> <I>filters</I> <I>and</I> <I>switches.</I> The main
application for these products is to control the reflection, refraction,
transmission and absorption of lightwave signals that are transmitted through
fiber optic cables. OCLI's current development efforts are directed toward
improved spectral precision and enhanced wavelength division capability of the
filters and switches. Products in-process include switches, filter lock lasers,
add-drop multiplexers and dispersion compensators which are in the exploratory
through the prototype stages of the development cycle. OCLI expects the
development cycle to range between 3 and 25 months with expected completion
dates from the second quarter of calendar year 2000 through the first quarter of
calendar year 2002. Development costs incurred on those products to date are
approximately $7.6 million with estimated cost to complete of approximately
$22.0 million which OCLI expects to incur ratably for the remainder of the
development cycle. OCLI believes the associated risks of developing these
products to commercial viability include potential difficulties meeting customer
and market performance specifications and competition from products using
competing technologies that offer comparable functionality.</P>

<I><P>Optical</I> <I>display</I> <I>and</I> <I>projection</I> <I>products.</I>
The main application for this product is to control the brightness, contrast and
resolution of next generation display products including computer displays,
digital image projectors, flat panel displays, scanners and personal digital
assistants (commonly known as PDAs). The performance of these products is highly
dependent upon optical components utilizing thin film filter technology coupled
with increasingly smaller size and weight requirements. OCLI is currently in the
prototype stage of the development cycle for this product family and expects the
development cycle to continue for approximately 9 months with completion
expected in the third quarter of calendar year 2000. Development costs incurred
to date are approximately $6.0 million with estimated cost to complete of
approximately $3.0 million which OCLI expects to incur ratably for the remainder
of the development cycle. OCLI believes the associated risks of developing these
products to commercial viability include potential difficulties meeting customer
and market performance specifications and competition from products using
competing technologies that offer comparable functionality.</P>

<I><P>Light</I> <I>interference</I> <I>pigments.</I>  The main application for
this product is to achieve unique color shifting characteristics in security
products and decorative surface treatments. Security related products include
bank notes, passports, credit cards, tax stamps and brand protection labels.
Decorative surface treatments include automotive paint, cosmetics, electronic
cases and apparel. OCLI is currently in the prototype stage of the development
cycle for this product family and expects the development cycle to continue for
approximately 12 months with completion expected in the first quarter of
calendar year 2001. Development costs incurred to date are approximately $8.2
million with estimated cost to complete of approximately $11.3 million which
OCLI expects to incur ratably for the remainder of the development cycle. OCLI
believes the associated risks of developing these products to commercial
viability include meeting customer and market performance specifications,
meeting customer and market volume requirements and competition from products
using competing technologies that offer comparable functionality.</P>

<B><P>Value</B> <B>Assigned</B> <B>to</B> <B>In-Process</B> <B>Research</B>
<B>and</B> <B>Development</P>
</B>
<P>The value assigned to in-process research and development was determined by
considering the importance of each project to the overall development plan,
estimating costs to develop the purchased in-process research and development
into commercially viable products, estimating the resulting net cash flows from
the projects when completed and discounting the net cash flows to their
present
value. The revenue estimates used to value the purchased in-process research
and development were based on estimates of relevant market sizes and growth
factors, expected trends in technology and the nature and expected timing of new
product introductions by OCLI and its competitors.</P>

<P>The rates utilized to discount the net cash flows to their present value are
based on OCLI weighted average cost of capital and the weighted average return
on assets. Given the nature of the risks associated with the difficulties and
uncertainties in completing each project and thereby achieving technological
feasibility, anticipated market acceptance and penetration, market growth rates
and risks related to the impact of potential changes in future target markets,
the weighted average cost of capital was adjusted. Based on these factors,
discount rates of 18 to 25%, 25% and 18% were deemed appropriate for thin film
filters, optical display and projection products and light interference
pigments, respectively. The estimates used in valuing in-process research and
development were based upon assumptions PwC believes to be reasonable but which
are inherently uncertain and unpredictable. PwC's assumptions may be incomplete
or inaccurate, and no assurance can be given that unanticipated events and
circumstances will not occur. Accordingly, actual results may vary from the
projected results. Any such variance may result in a material adverse effect on
OCLI's financial condition and results of operations.</P>

<P>With respect to the acquired in-process technologies, the calculations of
value were adjusted to reflect the value creation efforts of OCLI prior to the
merger. Following are the estimated completion percentages and technology
lives:</P>
</FONT>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=668>
<TR><TD WIDTH="60%" VALIGN="BOTTOM">
<B><U><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="CENTER">
Project</B></U></FONT></TD>
<TD WIDTH="16%" VALIGN="BOTTOM">
<B><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="CENTER"><U>Percent
Completed </B></U></FONT></TD>
<TD WIDTH="24%" VALIGN="BOTTOM">
<B><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="CENTER"><U>Expected
Technology Life</B></U></FONT></TD>
</TR>

<TR><TD WIDTH="60%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Thin film filters</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="CENTER">26%</FONT></TD>
<TD WIDTH="24%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">6-10 years</FONT></TD>
</TR>
<TR><TD WIDTH="60%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Optical display and projection
products</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="CENTER">67%</FONT></TD>
<TD WIDTH="24%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">10 years</FONT></TD>
</TR>
<TR><TD WIDTH="60%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Light interference pigments</FONT></TD>
<TD WIDTH="16%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="CENTER">42%</FONT></TD>
<TD WIDTH="24%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">14-20 years</FONT></TD>
</TR>
</TABLE>

<FONT FACE="Times,Times New Roman" SIZE=3>
<P>The value assigned to each acquired in-process research and development
project as of the date of this proxy statement-prospectus were as follows (in
millions):</P>
</FONT>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=7 WIDTH=619>
<TR><TD WIDTH="90%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Thin film filters&#9;</FONT></TD>
<TD WIDTH="10%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">$56.9</FONT></TD>
</TR>
<TR><TD WIDTH="90%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Optical display and projection
products&#9;</FONT></TD>
<TD WIDTH="10%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">14.4</FONT></TD>
</TR>
<TR><TD WIDTH="90%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Light interface pigments&#9;</FONT></TD>
<TD WIDTH="10%" VALIGN="TOP">
<U><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT"> 12.8</U></FONT></TD>
</TR>
<TR><TD WIDTH="90%" VALIGN="TOP">
<FONT FACE="Times,Times New Roman" SIZE=3><P>Total acquired in-process research and
development&#9;</FONT></TD>
<TD WIDTH="10%" VALIGN="TOP">
<U><FONT FACE="Times,Times New Roman" SIZE=3><P ALIGN="RIGHT">$84.1</U></FONT></TD>
</TR>
</TABLE>

<FONT FACE="Times,Times New Roman" SIZE=3>
<P>A portion of the purchase price has been allocated to developed technology
and acquired in-process research and development. Developed technology and in-
process research and development were identified and valued through extensive
interviews, analysis of data provided by OCLI concerning developmental products,
their stage of development, the time and resources needed to complete them, if
applicable, their expected income generating ability, target markets and
associated risks. The Income Approach, which includes an analysis of the
markets, cash flows and risks associated with achieving such cash flows, was the
primary technique utilized in valuing the developed technology and in-process
research and development.</P>

<P>Where developmental projects had reached technological feasibility, they were
classified as developed technology, and the value assigned to developed
technology was capitalized. Where the developmental projects had not reached
technological feasibility and had no future alternative uses, they were
classified as in-process research and development and charged to expense upon
closing of the merger. OCLI estimates that a total investment of $36.3 million
in research and development over the next 25 months will be required to complete
the in-process research and development. The nature of the efforts required to
develop the purchased in-process research and development into commercially
viable products principally relate to the completion of all planning,
designing,
prototyping, verification and testing activities that are necessary to
establish that the products can be produced to meet their design specifications,
including functions, features and technical performance requirements.
</P>

<P>JDS Uniphase acquired AFC Technologies in August 1999 and in November 1999
acquired EPITAXX, Inc. In December 1999, JDS Uniphase acquired SIFAM Limited and
Oprel Technologies, Inc. The Unaudited Pro Forma Condensed Combined Consolidated
Financial Statements of JDS Uniphase and OCLI do not include on a pro forma
basis these acquisitions since collectively, they are not significant to JDS
Uniphase.</P>

<B><P>(B)  Pro Forma Intercompany Adjustments</P>
</B>
<P>Intercompany balances and sales between JDS Uniphase and OCLI have been
eliminated for pro forma presentations. </P>

<B><P>(C)&#9;Pro Forma Income Taxes</P>
</B>
<P>The pro forma combined provision for income taxes do not represent the
amounts that would have resulted had JDS Uniphase and OCLI filed consolidated
income tax returns during the periods presented. The provision for income tax
includes the amortization of deferred tax liabilities originating from the
transaction.</P>



<B><P>(D)&#9;Pro Forma Net Loss Per Share</P></B>

<P>The pro forma basic and dilutive net loss per share are based on the
weighted average number of shares of JDS Uniphase common stock outstanding
during each period and weighted average number of OCLI shares of common stock
outstanding multiplied by the exchange ratio. Dilutive securities including the
replacement OCLI options are not included in the computation of pro forma
dilutive net loss per share as their effect would be anti-dilutive.</P>

<P>&nbsp;</P>
<P>Item 7. Financial Statements, Pro Forma Information and Exhibits
(continued)</P>

<P>(C) Exhibits</P>

<P>23.1&#9;Consent of Deloitte &amp; Touche LLP, Independent Auditors.</P>

<P>23.2&#9;Consent of KPMG LLP, Independent Accountants





<P>The documents listed below have been filed by OCLI under the Exchange Act
with the Commission and are incorporated herein by reference:</P>




<UL>
<LI>OCLI's Annual Report on Form 10-K for the year ended October 31,
1999.</LI></UL>


<br>
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<HR WIDTH="85%">
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<p align="center"><strong>
                                   SIGNATURES
</strong></p>
<p>     Pursuant to the requirement of the Security Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

<P>
<TABLE border=0 cellPadding=0 cellSpacing=0 width="100%">
  <TR>
    <TD width="38%"></TD>
    <TD width="62%"></TD></TR>
  <TR vAlign=top>
    <TD>&nbsp;</TD>
    <TD align=left>
                                 JDS Uniphase Corporation
</TD></TR></TABLE>





<P>
<TABLE border=0 cellPadding=0 cellSpacing=0 width="100%">
  <TR>
    <TD width="38%"></TD>
    <TD width="2%"></TD>
    <TD width="60%"></TD></TR>
  <TR vAlign=top>
    <TD>&nbsp;</TD>
    <TD>By:&nbsp;</TD>
    <TD align=left>
                                                /s/ Anthony R. Muller
</TD></TR></TABLE>


<TABLE border=0 cellPadding=0 cellSpacing=0 width="100%">
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  <TR vAlign=top>
    <TD>&nbsp;</TD>
    <TD align=left>
      <HR align=left SIZE=1>
    </TD></TR>
  <TR vAlign=top>
    <TD>&nbsp;</TD>
    <TD align=left>
              Anthony R. Muller
</TD></TR>
  <TR vAlign=top>
    <TD>&nbsp;</TD>
    <TD align=left><I>
                                        Senior Vice President of Finance
                                         and CFO
  </I></TD></TR></TABLE></P>


<p>Date: February 10, 2000

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                                                            EXHIBIT 23.1



<p align="center"><strong>
           CONSENT OF DELOITTE &amp; TOUCHE LLP, INDEPENDENT AUDITORS
</strong></p>


</FONT><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; and 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; 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 December 15,
1999 relating to the consolidated financial statements of Optical Coating
Laboratory, Inc. and subsidiaries for the year ended October 31, 1999, incorporated by
reference in this Current Report on Amendment No. 1 to Form 8-K/A of JDS Uniphase
Corporation dated February 10, 2000.</P>

<P>/s/ DELOITTE &amp; TOUCHE LLP</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>San Jose, California<br>
February 10, 2000</P>

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                                                            EXHIBIT 23.2


<P ALIGN="CENTER">CONSENT OF KPMG LLP, INDEPENDENT ACCOUNTANTS</P>
<P ALIGN="CENTER"></P>
<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>

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