EXHIBIT 23.2

                              ACCOUNTANTS' CONSENT

The Board of Directors
BankAtlantic Bancorp, Inc.:

We consent to incorporation by reference in the registration statements on:

     Form      Registration Statement Numbers

      S-3      333-71594 (333-71594-01)

      S-8      333-73047; 333-68871; 333-58753; 333-57893; 333-56823; 333-08025;
               333-87315; 333-82489; 333-45680; 333-56798; 333-90136

of BankAtlantic Bancorp, Inc. of our report dated February 3, 2003, with respect
to the consolidated statement of financial condition of BankAtlantic Bancorp,
Inc. and subsidiaries as of December 31, 2002 and the related consolidated
statements of operations, stockholders' equity and comprehensive income, and
cash flows for each of the years in the two-year period ended December 31, 2002,
which report appears in the December 31, 2003 annual report on Form 10-K of
BankAtlantic Bancorp, Inc. Our report refers to a change in method of accounting
for goodwill and intangible assets in 2002 and for derivative instruments and
hedging activities in 2001.

                                                            /s/KPMG LLP

Ft. Lauderdale, Florida
March 1, 2004