EXHIBIT 23.2

              Consent of Independent Certified Public Accountants


The Board of Directors
Torchmark Corporation:


We consent to incorporation by reference in the Registration Statement (No. 333-
83411) on Form S-3 dated October 31, 2001, of our report dated January 29, 1999,
except for note 18 which is as of February 10, 1999 relating to the consolidated
statements of operations, comprehensive income, shareholders' equity, and cash
flows and related schedules of Torchmark Corporation and Subsidiaries for the
year ended December 31, 1998, which appears in the December 31, 2000 Annual
Report on Form 10-K of Torchmark Corporation and to the reference of our firm
under the heading "Experts" in the prospectus.


                                         /s/   KPMG LLP


Birmingham, Alabama
October 31, 2001