Independent Auditors' Consent
The
Board of Directors
Tucows Inc.
We consent to the use of our report dated February 7, 2003, related to the consolidated balance sheets of Tucows Inc. as of December 31, 2002 and 2001 and the related consolidated statements of operations, stockholders' equity (deficiency) and cash flows for the years ended December 31, 2002, 2001 and 2000, incorporated by reference in this Registration Statement on Form S-8 of Tucows Inc.
/s/ KPMG LLP
Chartered Accountants
Toronto,
Canada
July 11, 2003