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                                                                    EXHIBIT 23.2
 
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 
     We consent to the use of our report dated April 19, 1996, with respect to
the financial statements of 2301 SE 17th St., Ltd., included in Post-Effective
Amendment No. 5 of Florida Panthers Holdings, Inc. on Form S-1, No. 333-23135,
and incorporated by reference in the registration statement and to the reference
to our firm under the heading "Experts."
 
/s/ KPMG LLP
 
KPMG LLP
 
Fort Lauderdale, Florida
February 16, 1999