Exhibit 23.1
 
Consent of Independent Registered Public Accounting Firm
 
The Board of Directors and Stockholders
Drew Industries Incorporated:
 
We consent to the use of our report dated March 13, 2007, with respect to the consolidated balance sheets of Drew Industries Incorporated and subsidiaries as of December 31, 2006 and 2005, and the related consolidated statements of income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2006, and related financial statement schedule, management’s assessment of the effectiveness of internal control over financial reporting as of December 31, 2006 and the effectiveness of internal control over financial reporting as of December 31, 2006 incorporated herein by reference.
 
/s/ KPMG LLP


Stamford, CT
March 14, 2007
 
 
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