EXHIBIT 23(a)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Citigroup Inc.:

We consent to the incorporation by reference in the Registration Statement on
Form S-3 ("Registration Statement") of Citigroup Funding Inc. of our reports
dated February 25, 2005, except as to notes 1, 3, 4, 5, 9, 14, 16, 17, 18 and
21, which are as of June 7, 2005, with respect to the consolidated balance
sheets of Citigroup Inc. and subsidiaries ("Citigroup") as of December 31, 2004
and 2003, and the related consolidated statements of income, changes in
stockholders' equity and cash flows for each of the years in the three-year
period ended December 31, 2004, which report is included in Exhibit 99.02 of
Citigroup's Form 8-K filed on June 7, 2005, management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2004 and the effectiveness of internal control over financial reporting as of
December 31, 2004, which reports are included in the Annual Report on Form 10-K
of Citigroup Inc. for the year ended December 31, 2004, and to the reference to
our firm under the heading "Experts" in the Registration Statement. Our report
on the consolidated financials statements discussed above refers to changes, in
2003, in Citigroup's methods of accounting for variable interest entities and
stock-based compensation and, in 2002, in Citigroup's methods of accounting for
goodwill and intangible assets and accounting for the impairment or disposal of
long-lived assets.

New York, New York
July 20, 2005