Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Capital Bank Corporation:
We consent to the incorporation by reference in the registration statements (No. 333-125195, No. 333-42628, No. 333-82602, No. 333-102774 and No. 333-76919) on Forms S-8 of Capital Bank Corporation of our report dated November 17, 2004, with respect to the consolidated balance sheet of 1st State Bancorp, Inc. and subsidiary as of September 30, 2004, and the related consolidated statements of income, stockholders’ equity and comprehensive income, and cash flows for each of the years in the two-year period ended September 30, 2004, which report is included in this Form 8-K/A of Capital Bank Corporation dated January 3, 2006.
/s/ KPMG LLP
Raleigh, North Carolina
January 9, 2006