Exhibit
23
Consent
of Independent Registered Public Accounting Firm
The
Board
of Directors and Stockholders
Drew
Industries Incorporated:
We
consent to the incorporation by reference in the Registration Statement (No.
333-128537) on Form S-3 of Drew Industries Incorporated and subsidiaries 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, the 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, which report appears in the December 31, 2006, annual report
on Form 10-K of Drew Industries Incorporated and subsidiaries.
/s/
KPMG
LLP
Stamford,
Connecticut
May
29,
2007