EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
IASIS Healthcare LLC and IASIS Capital Corporation

We consent to the use of our report dated January 16, 2004, with respect to the
balance sheets of NLVH, Inc. (d/b/a Lake Mead Hospital Medical Center) as of
December 31, 2002 and 2001, and the related statements of operations,
stockholder's equity and cash flows for the years then ended, included herein
and to the reference to our firm as experts under the heading "Independent
Registered Public Accounting Firms".



                                         /s/ KPMG LLP


Dallas, Texas
September 28, 2004