EXHIBIT 23(b)



                         CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement on
Form S-8 of Comerica Incorporated, pertaining to the 1986 Stock Option Plan of
Imperial Bancorp, of our report dated January 26, 2001, on the consolidated
statements of income, changes in shareholders' equity and comprehensive income,
and cash flows of Imperial Bancorp and subsidiaries for the year ended December
31, 2000, included in Comerica Incorporated's Annual Report on Form 10-K for the
year ended December 31, 2002.


/s/ KPMG LLP

March 26, 2003
Los Angeles, California