Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Plans Administration Committee of
Citigroup Inc.:

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (Nos. 333-91308) of Citigroup Inc. of our report dated
June 25, 2004 with respect to the financial statements of Citibuilder 401(k)
Plan for Puerto Rico as of and for the years ended December 31, 2003 and 2002,
and the related supplemental schedule, which report appears in the December 31,
2003 annual report on Form 11-K of Citigroup Inc.

/s/ KPMG LLP

New York, New York
June 25, 2004