EXHIBIT 23 CONSENT OF KPMG Independent Registered Public Accounting Firm Consent The Board of Directors First Acceptance Corporation: We consent to the incorporation by reference in the registration statements (Nos. 333-102210 and 333-115601) on Form S-8 of First Acceptance Corporation (the Company) of our report dated September 23, 2004, with respect to the consolidated balance sheets of the Company as of June 30, 2004 and 2003, and the related consolidated statements of operations, stockholders' equity, and cash flows, for each of the years in the three-year period ended June 30, 2004 , which report appears in the June 30, 2004, annual report on Form 10-K of First Acceptance Corporation. /s/ KPMG LLP Dallas, Texas September 27, 2004