EXHIBIT 99.5
                                                                ------------



          CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors of Precision Drilling Corporation
as Administrator to Precision Drilling Trust


We consent to the use of our audit report, dated March 2, 2006, included in
this annual report on Form 40-F.

We also  consent to the  incorporation  by  reference of such report in the
registration  statement  (File No.  333-115330)  on Form F-10 of  Precision
Drilling Corporation.




/s/KPMG LLP

Chartered Accountants
Calgary, Canada
March 2, 2006