Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
U.S. Premium Beef, Ltd.:

We consent to the use of our reports included herein and to the reference to our
firm under the headings "Selected Financial Data" and "Experts" in the
prospectus.

Our reports dated March 26, 2004 contain an explanatory paragraph that states
that as discussed in note 2 to the consolidated financial statements, the
Company adopted Statement of Financial Accounting Standard No. 142, Goodwill and
Other Intangible Assets, on September 1, 2002.

We also consent to the inclusion of our report dated December 12, 2003, with
respect to the consolidated balance sheet of National Beef Packing Company, LLC
and subsidiaries (Successor) as of August 30, 2003 and the consolidated balance
sheet of Farmland National Beef Packing Company, L.P. and subsidiaries
(Predecessor) as of August 31, 2002, and the related consolidated statements of
operations, partners'/members' capital, comprehensive income, and cash flows for
the 24 days ended August 30, 2003 (Successor Period), for the 340 days ended
August 6, 2003, and for each of the fiscal years ended August 31, 2002 and
August 25, 2001 (Predecessor Period), which report appears herein.

Our report dated December 12, 2003 contains an explanatory paragraph that states
that as discussed in note 3 to the consolidated financial statements, effective
August 7, 2003, U.S. Premium Beef, Ltd. acquired a controlling interest in
Farmland National Beef Packing Company, L.P. in a business combination accounted
for as a purchase. As a result of the transaction, the consolidated financial
information for the period after the acquisition (Successor Period) is presented
on a different cost basis than that for the periods before the acquisition
(Predecessor Period} and, therefore, is not comparable.


                                                 /s/ KPMG LLP



Kansas City, Missouri
June 22, 2004