<DOCUMENT>
<TYPE>EX-23.(B)
<SEQUENCE>7
<FILENAME>e22886ex23b.txt
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
                                                                   Exhibit 23(b)

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
JPMorgan Chase & Co.:

We consent to the incorporation by reference in this Registration Statement on
Form S-3 ("Registration Statement") of JPMorgan Chase & Co. of our report dated
January 20, 2004, relating to the consolidated balance sheets of Bank One
Corporation and subsidiaries ("Bank One") as of December 31, 2003 and 2002, and
the related consolidated statements of income, stockholders' equity and cash
flows for each of the years in the three-year period ended December 31, 2003,
which appear in JPMorgan Chase & Co.'s Current Report on Form 8-K dated March 1,
2004. Our report dated January 20, 2004 refers to Bank One's adoption of FASB
Interpretation No. 46, Consolidation of Variable Interest Entities, effective
December 31, 2003, and the discontinuance and sale of Bank One's corporate trust
services business in 2003.

/s/ KPMG LLP

KPMG LLP
Chicago, Illinois
December 1, 2005
</TEXT>
</DOCUMENT>
