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                                                                    EXHIBIT 23.3


                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

AUDITOR'S REPORT

To the general meeting of the shareholders of Frigoscandia Holding AB

Corporate identity number 556542-7704



We have audited the annual accounts, the consolidated accounts, the accounting
records and the administration of the board of directors and the managing
director for the year 2000. These accounts and the administration of the company
are the responsibility of the board of directors and the managing director. Our
responsibility is to express an opinion on the annual accounts, the consolidated
accounts and the administration based on our audit.

We conducted our audit in accordance with generally accepted auditing standards
in the United States. Those standards require that we plan and perform the audit
to obtain reasonable assurance that the annual accounts and the consolidated
accounts are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the accounts. An
audit also includes assessing the accounting principles used and their
application by the board of directors and the managing director, as well as
evaluating the overall presentation of information in the annual accounts and
the consolidated accounts. As a basis for our opinion concerning discharge from
liability, we examined significant decisions, actions taken and circumstances of
the company in order to be able to determine the liability, if any, to the
company of any board member or the managing director. We also examined whether
any board member of the managing director has, in any other way, acted in
contravention of the Companies Act, The Annual Accounts Act or the Articles of
Association. We believe that our audit provides a reasonable basis for our
opinion set out below.

The annual accounts and the consolidated accounts have been prepared in
accordance with the Annual Accounts Act and, thereby, give a true and fair view
of the company's and the group's financial position and results of operations in
accordance with generally accepted accounting principles in Sweden.

Accounting practices used by the company in preparing the accompanying financial
statements conform with generally accepted accounting principles in Sweden, but
do not conform with accounting principles generally accepted in the United
States. A description of these differences and a complete reconciliation of
consolidated net income and shareholders' equity to U.S. generally accepted
accounting principles is set forth in Note 25.

We recommend to the general meeting of shareholders that the income statements
and balance sheets of the parent company and the group be adopted, that the
profit for the parent company be dealt with in accordance with the proposal in
the administration report and that the members of the board of directors and the
managing director be discharged from liability for the financial year.

Helsingborg/March 1, 2001

KPMG