
<PAGE>



                                                                    Exhibit 23.2

               Consent of Independent Certified Public Accountants


The Board of Directors
The Cooper Companies, Inc.:

We consent to the use of our reports incorporated herein by reference and
to the reference to our firm under the heading "Experts".



                                                                    /s/ KPMG LLP
                                                                        KPMG LLP

San Francisco, California
April 4, 2000







