Consent of Independent Registered Public Accounting Firm
The
Board of Directors
WH Holdings (Cayman Islands) Ltd:
We consent to incorporation herein by reference of our report dated February 19, 2004, except as to note 17 which is as of March 8, 2004, with respect to the consolidated balance sheet of WH Holdings (Cayman Islands) Ltd. and subsidiaries as of December 31, 2003, and the related consolidated statements of income, changes in shareholders' equity, and cash flows for the year ended December 31, 2003, which report appears in the Registrant's Prospectus, filed with the Securities and Exchange Commission pursuant to Rule 424 (b)(3) on June 9, 2004.
| /s/ KPMG LLP | ||
| Los Angeles, California June 9, 2004 |