Exhibit 23.2
 
 
                 ACCOUNTANTS' CONSENT WITH REPORT ON SCHEDULE
 
The Stockholders and Board of Directors
Jafra Cosmetics International:
 
 
  The audits referred to in our report dated February 27, 1998, including the
related financial statement schedule for each of the years in the three-year
period ended December 31, 1997, are included in this registration statement on
Form S-4. 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 audits. In our opinion, such
financial statement schedule, when considered in relation to the basic
combined financial statements taken as a whole, represents fairly in all
material respects the information set forth therein.
 
  We consent to the use of our reports incorporated herein and to the
reference to our firm under the heading "Experts" in the prospectus which is
part of this registration statement.
                                             
Los Angeles, California                   KPMG LLP     
   
January 20, 1999