Form: S-3

Registration statement under Securities Act of 1933

March 15, 2004

CONSENT OF KPMG LLP

Published on March 15, 2004

EXHIBIT 23.2

CONSENT OF INDEPENDENT AUDITORS

We consent to the use of our report dated February 3, 2004, with
respect to the consolidated balance sheets of Entertainment Properties Trust as
of December 31, 2003 and 2002 and the related consolidated statements of income,
changes in shareholders' equity, and cash flows for the years then ended,
incorporated herein by reference, and to the reference to our firm under the
heading "Experts" in the registration statement.

/s/ KPMG LLP

Kansas City, Missouri

March 15, 2004