EXHIBIT 23.2


December 3, 2002


Computer Associates International, Inc.
One Computer Associates Plaza
Islandia, New York 11749

Re: Registration Statement on Form S-3/A dated December 3, 2002

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our reports dated July 19, 2002 and October 21, 2002
related to our review of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such reports
are not considered part of a registration statement prepared or certified by an
accountant, or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP
New York, New York