<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>ex232006b.txt
<DESCRIPTION>CONSENT OF KPMG LLP DATED MARCH 22, 2007
<TEXT>
Consent of Independent Registered Public Accounting Firm

The Board of Directors
Research Frontiers Incorporated:


We consent to the incorporation by reference in the registration
statements (No. 33-53030, 33-86910, 333-08623, 333-34163, 333-80575,
333-63374 and 333-106754) on Form S-8 and (No. 333-40369, 333-115052,
333-65219 and 333-133858) on Form S-3 of Research Frontiers
Incorporated and subsidiary of our reports dated March 15, 2005,
with respect to the consolidated balance sheet of Research Frontiers
Incorporated and subsidiary as of December 31, 2004, and the related
consolidated statements of operations, shareholders' equity and
cash flows for each of the years in the two-year period ended
December 31, 2004, and the related financial statement schedule,
which report appears in the December 31, 2004 annual report
on Form 10-K of Research Frontiers Incorporated and subsidiary.


                              /s/ KPMG LLP
                                  KPMG LLP

  Melville, New York
  March 22, 2007
</TEXT>
</DOCUMENT>
