Rayovac 2005 Annual Report Download - page 128

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EXHIBIT 23.1
CONSENT OF KPMG LLP
The Board of Directors and Shareholders
Spectrum Brands, Inc.:
We consent to the incorporation by reference in
the registration statements (Nos. 333-59086 and
333-124375) on Form S-3 and (Nos. 333-39239,
333-41815, 333-42443, 333-68250, and 333-
117567) on Form S-8, of Spectrum Brands, Inc. of
our reports dated December 14, 2005, with respect
to the consolidated balance sheets of Spectrum
Brands, Inc. and subsidiaries as of September 30,
2005 and 2004, and the related consolidated state-
ments of earnings, shareholders’ equity and cash
fl ows for each of the years in the three-year period
ended September 30, 2005, and the related fi nan-
cial statement schedule, management’s assessment
of the effectiveness of internal control over fi nancial
reporting as of September 30, 2005, and the effective-
ness of internal control over fi nancial reporting as of
September 30, 2005, which reports appear in the
annual report on Form 10-K of Spectrum Brands, Inc.
Our report dated December 14, 2005 on manage-
ment’s assessment of the effectiveness of internal
control over fi nancial reporting as of September 30,
2005 contains an explanatory paragraph that states
that Spectrum Brands, Inc. acquired the United
Industries Corporation, Tetra Holdings GmbH, and
Jungle Laboratories Corporation (the Acquired
Companies) during 2005. Management excluded from
its assessment of the effectiveness of Spectrum
Brands, Inc.’s internal control over fi nancial reporting
as of September 30, 2005 the Acquired Companies
internal control over fi nancial reporting. Our audit of
internal control over fi nancial reporting of Spectrum
Brands, Inc. also excluded an evaluation of the
internal control over fi nancial reporting of the
Acquired Companies.
Atlanta, Georgia
December 14, 2005
2005 Form 10-K Annual Report
Spectrum Brands, Inc.
SPECTRUM BRANDS, INC.108