EXHIBIT 23.2

                      [LETTERHEAD OF KPMG APPEARS HERE]

INDEPENDENT AUDITORS' CONSENT

The Board of Directors
Barbeques Galore Limited:

We consent to the use of our audit report dated April 10, 1998 on the 
consolidated financial statements of Barbeques Galore Limited and subsidiaries
as of January 31, 1998 and January 31, 1997 and for the twelve months ended 
January 31, 1998 and the seven months ended January 31, 1997 included herein 
and to the reference to our firm under the headings "Summary Additional 
Consolidated Financial Data", "Selected Consolidated Financial Data", 
"Selected Additional Consolidated Financial Data" and "Experts" in such 
Prospectus.

/s/ KPMG

September 17, 1998
Sydney, Australia