Exhibit 23.2


                         Independent Auditors' Consent


The Board of Directors
Change Technology Partners, Inc.:


We consent to the use of our report, dated March 27, 2003, except for the
reclassification and presentation of the discontinued operations of Papke
Textor, Inc., as discussed in Note 3, as to which the date is November 14, 2003,
with respect to the consolidated balance sheets of Change Technology Partners,
Inc. as of December 31, 2002 and 2001 and the related consolidated statements
of operations, stockholders' equity and redeemable preferred stock, and cash
flows for each of the years in the three-year period ended December 31, 2002
included herein. Our report contains an explanatory paragraph that states that
the Company adopted a plan of liquidation and dissolution which raises
substantial doubt about its ability to continue as a going concern. The
consolidated financial statements do not include any adjustments that might
result from the outcome of that uncertainty. Our report also contains an
explanatory paragraph that refers to the Company's change in its method of
accounting for goodwill and other intangibles. In addition, we consent to the
reference to our firm under the heading "Experts" in the Registration Statement.


(signed) KPMG LLP


New York, New York
January 8, 2004