1 EXHIBIT 23.2 KPMG'S CONSENT REGARDING TAX OPINION The Board of Directors Synovus Financial Corp. P.O. Box 120 Columbus, GA 31902 We consent to the use of our tax opinion included herein as Appendix C and to the reference to our firm under the heading of "Experts" and "Tax Opinion" in the prospectus. /s/ KPMG LLP Memphis, Tennessee April 4, 2000