**EXHIBIT23.1**

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**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTINGFIRM**

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The Board of Directors****ofQuebecor World Inc.

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We consent to the use of our following reports,included in this annual report on Form 40-F:

 

·                  our Auditors’ Report dated April 28, 2008, except as to Notes 1, 27and 29 which are as of December 15, 2008, on the consolidated balancesheets of Quebecor World Inc. (“the Company”) as at December 31, 2007 and2006, and the consolidated statements of income, comprehensive income,shareholders’ equity and cash flows for each of the years in the three-yearperiod ended December 31, 2007;

 

·                  our Comments by Auditors for US Readers on Canada – US ReportingDifferences dated April 28, 2008, which contains explanatory paragraphsthat emphasize the following:

 

As discussed in Note 1, Quebecor World Inc. (“theCompany”) obtained on January 21, 2008 an order from the Quebec SuperiorCourt granting creditor protection under the Companies’ Creditors ArrangementAct for itself and 53 of its U.S. subsidiaries and filed under Chapter 11 ofthe United States Bankruptcy Code for 53 of its U.S. subsidiaries (together “theInsolvency Proceedings”).  Theaccompanying financial statements do not purport to reflect or provide for theconsequences of the Insolvency Proceedings. In particular, such financialstatements do not purport to show (a) as to assets, their realizable valueon a liquidation basis or their availability to satisfy liabilities; (b) asto prepetition liabilities, the amounts that may be allowed for claims orcontingencies, or the status and priority thereof; (c) as to shareholdersaccounts, the effect of any changes that may be made in the capitalization ofthe Company; or (d) as to operations, the effect of any changes that maybe made in its business.

 

The accompanying financial statements have beenprepared assuming that the Company will continue as a going concern. Asdiscussed in Note 1, as a result of the contributing factors having led to theInsolvency Proceedings and the Insolvency Proceedings, realization of assetsand discharge of liabilities, without substantial adjustments and/or changes inownership, are subject to significant uncertainty and raise substantial doubtabout the Company’s ability to continue as a going concern. Management’s planconcerning these matters is also discussed in Note 1. The financial statementsdo not include adjustments that might result from the outcome of thisuncertainty; and

 

·                  our Report of Independent Registered Public Accounting Firm dated April 28,2008 on the Company’s internal control over financial reporting as of December 31,2007, which expresses our opinion that the Company did not maintain effectiveinternal control over financial reporting as of December 31, 2007 becauseof the effect of material weaknesses on the achievement of the objectives ofthe control criteria and contains an explanatory paragraph that states that theCompany did not maintain effective processes and controls related to a)impairment of long-lived assets and goodwill; b) controls over the accountingfor and reporting of complex and non-routine transactions; and c) period-endcontrols and procedures.

 

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We also consent to the incorporation by reference ofsuch reports in: (i) the Registration Statements on Form S-8 ofQuebecor Printing Inc. (now known as Quebecor World Inc.) (Registration Nos.333-1662 and 333-8870), and (ii) the Registration Statements on Form S-8of Quebecor World Inc. (Registration Nos. 333-50264, 333-52858 and 333-115152).

 

/s/ KPMG LLP

Chartered Accountants

 

Montreal, Canada

 

December 15, 2008

 

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