Exhibit 23.b






                          Independent Auditors' Consent





The Board of Directors and Shareholders
Huffy Corporation:

We consent to the incorporation by reference herein of our report dated February
1, 2002, relating to the consolidated balance sheets of Huffy Corporation and
subsidiaries as of December 31, 2001 and 2000, and the related consolidated
statements of operations, shareholders' equity and cash flows for each of the
years in the three year period ended December 31, 2001, which report appears in
the Annual Report on Form 10-K of Huffy Corporation for the year ended December
31, 2001, our report dated February 1, 2002 relating to the financial statement
schedule for each of the years in the three year period ended December 31, 2001,
which report appears in Huffy Corporation's 2001 Annual Report on Form 10-K, and
to the reference to our firm under the heading "Experts" in the prospectus.



/s/ KPMG, LLP

Cincinnati, OH
July 1, 2002