EXHIBIT 23.2



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
D&K Healthcare Resources, Inc.:


         We consent to the use of our report dated August 6, 2004, with respect
to the consolidated balance sheets of D&K Healthcare Resources, Inc. and
subsidiaries as of June 30, 2004 and 2003, and the related consolidated
statements of operations, stockholders' equity, and cash flows for each of the
years in the three-year period ended June 30, 2004, and the related financial
statement schedule, incorporated herein by reference and to the reference to our
firm under the heading "Experts" in the prospectus.


Our report refers to a change in accounting for goodwill and intangible assets.

/s/  KPMG LLP
St. Louis, Missouri
October 15, 2004