Exhibit 23.2




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
FNB United Corp.

We consent to incorporation by reference in the registration statement on Form
S-8 of FNB United Corp., formerly FNB Corp., of our report dated March 12, 2004,
with respect to the consolidated balance sheets of FNB Corp. and subsidiaries as
of December 31, 2003 and 2002, and the related consolidated statements of
income, shareholders' equity and comprehensive income and cash flows for each of
the years in the three-year period ended December 31, 2003, which report appears
in the December 31, 2005 annual report on Form 10-K of FNB Corp.

                                  /s/ KPMG LLP

May 1, 2006

Greenville, South Carolina