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 14, 2008, with respect to the
consolidated balance sheets of Drew Industries Incorporated and subsidiaries
as
of December 31, 2007 and 2006, 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, 2007 and the effectiveness of internal
control over financial reporting as of December 31, 2007, incorporated herein
by
reference.
Our
report on the consolidated financial statements refers to the adoption of
Financial Accounting Standards Board Interpretation No. 48, “Accounting for
Uncertainty in Income Taxes” in 2007.
/s/
KPMG
LLP
Stamford,
CT
August
8,
2008