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                                 Exhibit 10(a)

                          Independent auditors' report

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To the Supervisory Board and Board of Management of Koninklijke Philips
Electronics N.V.

We have audited the consolidated financial statements of Koninklijke Philips
Electronics N.V. ("Royal Philips Electronics") and subsidiaries as listed in
Item 18 of Form 20F, included herein. These consolidated financial statements
are the responsibility of the Company's management. Our responsibility is to
express an opinion on these consolidated financial statements based on our
audits.

We conducted our audits in accordance with generally accepted auditing standards
in the Netherlands and the United States of America. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, the financial position of Royal Philips
Electronics and subsidiaries as of December 31, 2001 and 2000, and the results
of their operations and cash flows for each of the years in the three-year
period ended December 31, 2001, in conformity with generally accepted accounting
principles in the Netherlands.

Generally accepted accounting principles in the Netherlands vary in certain
significant respects from generally accepted accounting principles in the United
States. Application of accounting principles generally accepted in the United
States of America would have affected results of operations for each of the
years in the three-year period ended December 31, 2001 and shareholders' equity
as of December 31, 2001 and 2000 to the extent summarized in Note 27 to the
Consolidated Financial Statements.


Eindhoven, The Netherlands
                                                       /s/ KPMG Accountants N.V.
February 5, 2002                                           KPMG ACCOUNTANTS N.V.


                       Consent of the independent auditors

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To the Supervisory Board and Board of Management of Koninklijke Philips
Electronics N.V.

We consent to incorporation by reference in the registration statements on Form
S-8 (No. 33-65972, No. 33-80027, No. 333-91287, No. 333-91289, No. 333-39204 and
No. 333-75542) and in the registration statement on Form F-3 (No. 333-4582) of
Koninklijke Philips Electronics N.V. ("Royal Philips Electronics") of our report
dated February 5, 2002, relating to the consolidated balance sheets of Royal
Philips Electronics and subsidiaries as of December 31, 2001 and 2000, and the
consolidated statements of income, cash flows and stockholders' equity for each
of the years in the three-year period ended December 31, 2001, included in the
December 31, 2001 annual report on Form 20-F of Royal Philips Electronics.

Eindhoven, The Netherlands
                                                       /s/ KPMG Accountants N.V.
May 1, 2002                                                KPMG ACCOUNTANTS N.V.