EXHIBIT 23.2


            Consent of Independent Registered Public Accounting Firm

The Board of Directors
American Retirement Corporation

We consent to incorporation by reference in the Registration Statement on
Form S-8 of American Retirement Corporation filed June 23, 2005 to register
500,000 shares of American Retirement Corporation common stock, issuable,
pursuant to the American Retirement Corporation Associate Stock Purchase Plan,
of our reports dated March 2, 2005, except as to the restatement discussed in
note 2 to the consolidated financial statements, which is as of June 7, 2005,
with respect to the consolidated financial statements and all related schedules,
and our report dated March 2, 2005, except as to the third through final
paragraphs of Management's Report on Internal Control over Financial Reporting
(as restated), which are as of June 7, 2005, on management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2004 and the effectiveness of internal control over financial reporting as of
December 31, 2004, which reports appear in the Annual Report on Form 10-K/A
dated June 10, 2005.

Our report on Internal Control over Financial Reporting expresses our opinion
that American Retirement Corporation did not maintain effective internal control
over financial reporting as of December 31, 2004 because of the effect of
material weaknesses on the achievement of the objectives of the control criteria
and contains explanatory paragraphs that state that management has identified
and included in its revised assessment the following material weaknesses as of
December 31, 2004:

o    The Company did not maintain adequate policies, procedures and personnel
     related to its interim and annual financial reporting processes.
     Specifically, the Company's policies and procedures related to its
     financial reporting processes did not provide for effective management
     research and review by adequately qualified personnel of interim and annual
     financial statement classifications prior to issuance of the related
     financial statements. In addition, the Company lacked adequate personnel
     resources possessing sufficient expertise to effectively perform a review
     of interim and annual financial information prior to issuance.

o    The Company did not maintain adequate policies and procedures to ensure
     accounting and reporting of certain leasing transactions in accordance with
     US generally accepted accounting principles. Specifically, the Company's
     policies and procedures did not provide for the proper application of US
     generally accepted accounting principles for certain lease agreements that
     provide for variable lease payments over the terms of such lease
     agreements.

As discussed in Note 1 to the consolidated financial statements, effective
January 1, 2004, the Company changed its method of accounting for variable
interest entities in accordance with FASB Interpretation No. 46(R),
"Consolidation of Variable Interest Entities."

/s/ KPMG LLP

Nashville, Tennessee
June 23, 2005