EXHIBIT 23.2
Independent Auditors’ Consent
The Board of Directors
Inergy GP, LLC
We consent to the incorporation by reference in this Amendment No. 1 to the registration statement on Form S-4 of Inergy, L.P. and Inergy Finance Corp. of our report dated December 10, 2004, with respect to the combined balance sheets of Star Gas Propane, L.P. and Subsidiary as of September 30, 2003 and 2004, and the related combined statements of operations, comprehensive income (loss) and cash flows for each of the years in the three-year period ended September 30, 2004, and to the reference to our firm under the heading “Experts” in the prospectus.
Our report contains an explanatory paragraph that states that there is substantial doubt about the ability of Star Gas Propane, L.P.’s parent to continue as a going concern and consequently there is substantial doubt about the ability of Star Gas Propane, L.P. to continue as a going concern. The combined financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Our report also refers to the adoption of Statement of Financial Accounting Standards No. 142.
/s/ KPMG LLP
Stamford, Connecticut
August 29, 2005