EXHIBIT 23.2





                        REPORT OF INDEPENDENT ACCOUNTANTS


To Board of Directors and Shareholders

Frigoscandia Holding AB

We have audited the Frigoscandia Holding AB and subsidiaries consolidated
statements of operations and cash flows for the year ended December 31, 2001,
not separately shown herein. These consolidated financial statements are the
responsibility of the Company's management. Our responsibility is to express an
opinion on these consolidated financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards
in Sweden and in the United States of America. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. An audit includes
examining, on a test basis, amounts and disclosures in the financial statements.
An audit also includes assessing the accounting principles used and significant
estimates made by management as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis
for our opinion.

In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, Frigoscandia Holding AB and subsidiaries
results of operations and cash flows for the year ended December 31, 2001, in
conformity with generally accepted accounting principles in Sweden.

Generally accepted accounting principles in Sweden vary in certain significant
respects from generally accepted accounting principles in the United States of
America. Application of generally accepted accounting principles in the United
States would have affected net income for the year ended December 31, 2001 to
the extent summarized in Note 25 to the consolidated financial statements, not
separately shown herein.


Helsingborg, Sweden
February 5, 2002

KPMG


Caj Nackstad