EX-23.2 4 y06874a1exv23w2.txt EX-23.2: CONSENT OF KPMG LLP EXHIBIT 23.2 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors NRG Energy, Inc. We consent to the incorporation by reference in this registration statement for $1,350,000,000 8% Second Priority Senior Secured Notes due in 2013 on Form S-4/A (File No. 333-120205) of NRG Energy, Inc. of our report dated March 29, 2005, with respect to the consolidated balance sheet of NRG Energy, Inc. as of December 31, 2004, and the related consolidated statements of operations, stockholders' equity (deficit) and comprehensive income (loss) and cash flows for the year then ended, and the related financial statement schedule, and also our report dated March 29, 2005, with respect to management's assessment of, and the effective operation of, internal controls over financial reporting as of December 31, 2004, which reports appear in the December 31, 2004 annual report on Form 10-K of NRG Energy, Inc. We also consent to the reference to our firm under the heading "Experts" in this registration statement. /s/ KPMG LLP -------------------------- Philadelphia, Pennsylvania June 14, 2005