EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
America West Holdings Corporation:

We consent to the use of our reports dated March 11, 2005, with respect to the
consolidated balance sheets of America West Holdings Corporation and subsidiary
(Holdings) and America West Airlines, Inc. ("AWA") as of December 31, 2004 and
2003, and the related consolidated statements of operations, cash flows, and
stockholders' equity and comprehensive income for the years then ended, the
related consolidated financial statement schedule, and our report 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, included herein and to the
reference to our firm under the heading "Experts" in the prospectus.

Our report dated March 11, 2005, on management's assessment of the effectiveness
of internal control over financial reporting and the effectiveness of internal
control over financial reporting as of December 31, 2004, expresses our opinion
that Holdings did not maintain effective internal control over financial
reporting as of December 31, 2004 because of the effect of a material weakness
on the achievement of the objectives of the control criteria and contains an
explanatory paragraph that states that Holdings did not maintain effective
internal control over financial reporting due to a material weakness associated
with its accounting for AWA's fuel hedging transactions. Management concluded
that AWA's fuel hedging transactions did not qualify for hedge accounting under
U.S. generally accepted accounting principles and that Holdings' and AWA's
consolidated financial statements for prior periods required restatement to
reflect the fair value of fuel hedging contracts in the consolidated balance
sheets and consolidated statements of stockholders' equity and comprehensive
income for Holdings and AWA. These accounting errors were the result of
deficiencies in its internal control over financial reporting from the lack of
effective reviews of hedge transaction documentation and of quarterly
mark-to-market accounting entries on open fuel hedging contracts by personnel at
an appropriate level.

Our reports dated March 11, 2005, related to the consolidated financial
statements of Holdings and AWA refer to the restatement of Holdings' and AWA's
consolidated balance sheets and the consolidated statements of stockholders'
equity and comprehensive income as of and for the year ended December 31, 2003
and the restatement of Holdings' diluted earnings per share for the year ended
December 31, 2003 in connection with the adoption of Emerging Issues Task Force
Issue No. 04-08 "The Effect of Contingently Convertible Instruments on Diluted
Earnings Per Share".


/s/ KPMG LLP

Phoenix, Arizona
August 26, 2005