Exhibit 23.2



                       CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated September 18, 2002, with respect to the financial
statements of Goodman Fielder Limited included in Amendment No. 6 to the
Registration Statement (FORM F-4 NO. 333-98141) and related Prospectus of Burns,
Philp & Company Limited and Burns Philp Capital Pty Limited for the registration
of $400,000,000, 9-3/4% Series B Senior Subordinated Notes due 2012.


                                                               /s/ Ernst & Young


Sydney, Australia
March 12, 2004