EXHIBIT 23.1








            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
First Acceptance Corporation:


We consent to the incorporation by reference in the registration statement on
Form S-8 of First Acceptance Corporation (the "Company") of our report dated
September 23, 2004, with respect to the consolidated balance sheets of the
Company 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; which report appears in the June 30,
2004, annual report on Form 10-K of First Acceptance Corporation.


                                            /s/ KPMG LLP


Dallas, Texas
December 22, 2004