Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

The Board of Directors and Shareholders

Biogen Idec Inc.:

We consent to incorporation by reference in the registration statements (Nos. 333-110432, 333-110433, 333-106794, 333-97211, 333-65494, 333-47904 and 333-81625) on Form S-8, in the registration statement (No. 333-107098) on Form S-4 and in the registration statement (No. 333-89792) on Form S-3 of Idec Pharmaceuticals Corporation and subsidiaries of our report dated January 29, 2003, relating to the consolidated statements of income, shareholders’ equity and cash flows of Biogen Idec Inc. and subsidiaries for the year ended December 31, 2002, and the related consolidated financial statement schedule, which report appears in the 2002 Annual Report on Form 10-K of Idec Pharmaceuticals Corporation.

/s/ KPMG LLP

San Diego, California

March 31, 2005