Exhibit 23.3

Independent Auditors’ Consent

We consent to the use of our report dated October 23, 2002, with respect to the consolidated balance sheet of Rawlings Sporting Goods Company, Inc. and subsidiaries as of August 31, 2002, and the related consolidated statements of operations, stockholders’ equity and cash flows for the year ended August 31, 2002, incorporated herein by reference and to the reference to our firm under the heading “Experts” in the registration statement.

/s/  KPMG   LLP

St. Louis, Missouri

December 5, 2003