Exhibit 23.3




       Consent of Independent Registered Public Accounting Firm


The Board of Directors
Financial Federal Corporation:


We consent to the incorporation by reference in the registration
statement on Form S-3 ("Registration Statement") of Financial Federal
Corporation of our report dated September 30, 2003, with respect to
the consolidated balance sheets of Financial Federal Corporation and
subsidiaries ("Financial Federal") as of July 31, 2003 and 2002, and
the related consolidated income statements, statements of
stockholders' equity and cash flows for each of the years in the two-
year period ended July 31, 2003, which report is included in the
Annual Report on Form 10-K of Financial Federal for the year ended
July 31, 2003 and to the reference to our firm under the heading
"Experts" in the Registration Statement.  The consolidated statements
of stockholders' equity, income and cash flows of Financial Federal
Corporation and subsidiaries for the year ended July 31, 2001 were
audited by other auditors who have ceased operations.  Those auditors
expressed an unqualified opinion on those financial statements in
their report dated August 31, 2001.



/s/ KPMG LLP
New York, New York
August 12, 2004