Exhibit 23(b)



                          Independent Auditors' Consent

The Board of Directors and Stockholders
The Beard Company:


We consent to  incorporation  by reference in the  Registration  Statements (No.
33-87110,  33-98482,  and  333-06757)  on Form S-8 of The Beard  Company  of our
report dated April 7, 2000,  relating to the balance  sheet of The Beard Company
and  subsidiaries  as of  December  31,  1999,  and the  related  statements  of
operations, shareholders' equity and cash flows for the years ended December 31,
1999 and 1998,  which report  appears in the December 31, 2000 annual  report on
Form 10-K of The Beard Company.


                                             KPMG LLP

Oklahoma City, Oklahoma
March 29, 2001