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                                                                    EXHIBIT 23.2

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The Board of Directors
Ledger Capital Corp.:


     We consent to incorporation by reference of our report dated August 3,
2001, and to the reference of our firm under the headings "Ledger Selected
Historical Consolidated Financial Data" and "Experts" in this registration
statement on Form S-4, relating to the consolidated statements of financial
condition of Ledger Capital Corp. and subsidiary as of June 30, 2001 and 2000,
and the related consolidated statements of income, shareholders' equity and cash
flows for each of the years in the three-year period ended June 30, 2001, which
report appears in the June 30, 2001, annual report on Form 10-K of Ledger
Capital Corp.

                                            /s/ KPMG LLP

Milwaukee, Wisconsin
September 12, 2001