EXHIBIT 23.2
 
                                      KPMG
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
  We consent to the use of our auditor's report dated March 21, 1997 on the
combined balance sheet of certain subsidiaries of Loewen Group International,
Inc. as of November 18, 1996 and the combined statements of operations and cash
flows for the period from January 1, 1996 to November 18, 1996, included in or
made part of Form 10-K of Rose Hills Company and Subsidiaries for the year
ended December 31, 1997.
 
                                          /s/ KPMG
 
KPMG
Chartered Accountants
Vancouver, Canada
March 26, 1998