EXHIBIT 23(a)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Citigroup Inc.:

We consent to the incorporation by reference in the Amendment No. 1 to the
Registration Statement on Form S-3 ("Registration Statement") of Citigroup
Funding Inc. of our reports dated February 25, 2005, except as to notes 1, 3, 4,
5, 9, 14, 16, 17, 18 and 21, which are as of June 7, 2005, with respect to the
consolidated balance sheets of Citigroup Inc. and subsidiaries ("Citigroup") as
of December 31, 2004 and 2003, and the related consolidated statements of
income, changes in stockholders' equity and cash flows for each of the years in
the three-year period ended December 31, 2004, which report is included in
Exhibit 99.02 of Citigroup's Form 8-K filed on June 7, 2005, management's
assessment of the effectiveness of internal control over financial reporting as
of December 31, 2004 and the effectiveness of internal control over financial
reporting as of December 31, 2004, which reports are included in the Annual
Report on Form 10-K of Citigroup Inc. for the year ended December 31, 2004, and
to the reference to our firm under the heading "Experts" in the Registration
Statement. Our report on the consolidated financials statements discussed above
refers to changes, in 2003, in Citigroup's methods of accounting for variable
interest entities and stock-based compensation and, in 2002, in Citigroup's
methods of accounting for goodwill and intangible assets and accounting for the
impairment or disposal of long-lived assets.

New York, New York
July 27, 2005