Exhibit 23.2

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in the registration statements on
Form S-8 (Nos. 33-73680 and 333-84724) of Callaway Golf Company of our report
dated June 24, 2002 relating to the statement of net assets available for
benefits of the Callaway Golf Company 401(k) Retirement Investment Plan (the
"Plan") and the related statement of changes in net assets available for
benefits for the year ended December 31, 2001, which report appears in the
December 31, 2002 annual report for the Plan on Form 11-K of Callaway Golf
Company.

/s/ KPMG LLP

Costa Mesa, California
June 20, 2003