EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Members
American Seafoods Holdings LLC:

We consent to the use of our report dated February 12, 2004, except as to the
first paragraph in Note 22, which is as of March 31, 2004, with respect to the
consolidated balance sheets of American Seafoods Holdings LLC and subsidiaries
as of December 31, 2002 and 2003, and the related consolidated statements of
income, members' interest (deficit) and comprehensive income (loss), and cash
flows for each of the years in the three-year period ended December 31, 2003
included herein and to the reference to our firm under the heading "Experts" in
the prospectus.

Our report states that effective January 1, 2002, American Seafoods Holdings
LLC and subsidiaries ceased amortization of goodwill.

/s/  KPMG LLP

Seattle, Washington
July 16, 2004