1
 
   
                                                                    EXHIBIT 23.5
    
 
   
                    INDEPENDENT PUBLIC ACCOUNTANTS' CONSENT
    
 
   
     We consent to the use of our report (and to all references to our firm)
dated September 5, 1997 on the combined financial statements of ICI Forest
Products -- North America in the Registration Statement (Post-Effective
Amendment No. 1 to Form S-4) and related Prospectus of Pioneer Americas
Acquisition Corp. for the registration of $200,000,000 9.25% Series B Senior
Secured Notes due 2007.
    
 
   
KPMG
    
   
Chartered Accountants
    
 
   
Montreal, Canada
    
   
October 15, 1997