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                                                                    EXHIBIT 23.3

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

The Board of Directors
Citicorp:

     We hereby consent to the incorporation by reference in the Joint
Registration Statement on Form S-3 ("Registration Statement") of Citicorp,
Associates First Capital Corporation and Associates Corporation of North America
of our report dated January 18, 2000, with respect to the consolidated balance
sheets of Citicorp and subsidiaries as of December 31, 1999 and 1998, and the
related consolidated statements of income, changes in stockholder's equity, and
cash flows for each of the years in the three-year period ended December 31,
1999, and the related consolidated balance sheets of Citibank, N.A. and
subsidiaries as of December 31, 1999 and 1998, which report is included in the
1999 Citicorp Annual Report on Form 10-K for the year ended December 31, 1999
and to the reference to our firm under the heading "Experts" in the Registration
Statement.

/s/ KPMG LLP

New York, New York
November 14, 2000