EXHIBIT 23.2
                                 ------------


                    Consent of Certified Public Accountants

To:  Breed Technologies, Inc.

Re:  Registration Statement on Form S-8 (No. 33-54986)
     Registration Statement on Form S-8 (No. 33-54988)
     Registration Statement on Form S-8 (No. 33-54990)
     Registration Statement on Form S-8 (No. 33-73350)
     Registration Statement on Form S-8 (No. 33-22423)

We consent to incorporation by reference in the registration statements
referenced above of BREED Technologies, Inc. of our report dated 25 July, 1997
relating to the combined and consolidated statements of earnings, retained
earnings, and cash flows of the Momo Group as of and for the year ended June 30,
1997 which report appears in the 30 June, 1998 annual report on Form 10-K of
BREED Technologies, Inc.



/s/ KPMG S.p.A.

KPMG S.p.A.
Milan, Italy
September 28, 1998