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**KPMG LLP**

**Chartered Accountants**

PO Box 10426  777 Dunsmuir Street

Vancouver  BC  V7Y 1K3

Canada

 

Telephone      (604) 691-3000

Fax              (604) 691-3031

Internet         www.kpmg.ca

 

 

 

 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

The Board of Directors

Braintech, Inc.

We consent to the incorporation by reference in the registration statements (No. 333-64872 and 333-92253) on Form S-8 of Braintech, Inc. of our report dated February 7, 2005, except for note 18, which is as of March 10, 2005, with respect to the consolidated balance sheets of Braintech, Inc. as of December 31, 2004 and 2003, and the related consolidated statements of operations, stockholders' equity (deficit) and cash flows for each of the years in the three-year period ended December 31, 2004, which report appears in the December 31, 2004, annual report on Form 10-KSB of Braintech, Inc. Our report dated February 7, 2005, except for note 18, which is as of March 10, 2005, contains an explanatory paragraph that states that the Company has incurred recurring losses from operations which raise substantial doubt about its ability to continue as a going concern. The consolidated financial statements do notinclude any adjustments that might result from the outcome of that uncertainty.

 

**KPMG LLP (signed)**

Chartered Accountants 

Vancouver, Canada 

March 29, 2005 

 

 

KPMG LLP, a Canadian limited liability partnership is the Canadian

member firm of KPMG International, a Swiss cooperative.

 
 

 

 

 
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