EXHIBIT 23.2

                         INDEPENDENT AUDITORS' CONSENT

The Board of Directors
504468 N.B. Inc.

     We consent to the use of our report dated April 1, 2003, except as to note
25 which is as of June 19, 2003 and to "Comments by Auditors for U.S. Readers on
Canada -- U.S. Reporting Differences" dated April 1, 2003 included herein and to
the reference to our firm under the heading "Experts" in the prospectus. The
"Comments by Auditors for U.S. Readers on Canada -- U.S. Reporting Differences"
refers to changes in accounting policies for the adoption of the provisions of
new accounting standards for income taxes and goodwill and intangible assets.

/s/ KPMG LLP

Toronto, Canada
June 27, 2003