EXHIBIT 23.2




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


The Board of Directors
Incentra Solutions, Inc.



We consent to the use of our report  included herein and to the reference to our
firm under the  heading  "Experts"  in the  prospectus.  Our report  contains an
explanatory   paragraph   noting  that  on  August  18,   2004,   ManagedStorage
International,  Inc. was  acquired by Front Porch  Digital,  Inc.,  now known as
Incentra  Solutions,  Inc., in a transaction  accounted for as a reverse merger,
whereby  ManagedStorage  International,  Inc. was the  acquirer  for  accounting
purposes.

                                   /s/KPMG LLP


Denver, Colorado
October 31, 2005