Exhibit 23.3










            Consent of Independent Registered Public Accounting Firm



The Board of Directors
Nelnet, Inc.:


We consent to the use of our reports dated February 28, 2005, with respect to
the consolidated balance sheets of Nelnet, Inc. and subsidiaries as of December
31, 2004 and 2003, and the related consolidated statements of income,
shareholders' equity and comprehensive income, and cash flows for each of the
years in the three-year period ended December 31, 2004, management's assessment
of the effectiveness of internal control over financial reporting as of December
31, 2004, and the effectiveness of internal control over financial reporting as
of December 31, 2004, incorporated herein by reference and to the reference to
our firm under the heading "Experts" in the prospectus.

                                  /s/ KPMG LLP




Lincoln, Nebraska
April 13, 2005