Exhibit 23.2


                   Independent Accountants' Report and Consent
                   -------------------------------------------

The Board of Directors
PNY Technologies, Inc.:

The audit referred to in our report dated May 16, 2003, except for the third
paragraph of Note 6 - Long-term Debt and Capital Leases, as to which the date is
August 6, 2003, included the related financial statement schedule as of December
31, 2002, and for the year then ended, included in the registration statement.
This financial statement schedule is the responsibility of the Company's
management. Our responsibility is to express an opinion on this financial
statement schedule based on our audit. In our opinion, such financial statement
schedule, when considered in relation to the basic consolidated financial
statements taken as a whole, presents fairly in all material respects the
information set forth therein.

We consent to the use of our reports included herein and to the reference to our
firm under the heading "Experts" in the prospectus.


                                  /s/ KPMG LLP

Short Hills, New Jersey
February 4, 2004