<DOCUMENT>
<TYPE>EX-23.(B)
<SEQUENCE>3
<FILENAME>c02296exv23wxby.txt
<DESCRIPTION>CONSENT OF KPMG LLP
<TEXT>
<PAGE>

                                  EXHIBIT 23(b)

                          INDEPENDENT AUDITORS' CONSENT


[KPMG LOGO]



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors of Lindsay Manufacturing Co.:

We consent to the use of our reports dated November 4, 2005, with respect to the
consolidated balance sheets of Lindsay Manufacturing Co. as of August 31, 2005
and 2004, and the related consolidated statements of operations, shareholders'
equity and comprehensive income, and cash flows for each of the years in the
three-year period ended August 31, 2005, and related financial statement
schedule, management's assessment of the effectiveness of internal control over
financial reporting as of August 31, 2005 and the effectiveness of internal
control over financial reporting as of August 31, 2005, incorporated herein by
reference.


                                  /s/ KPMG LLP


Omaha, Nebraska
February 6, 2006


</TEXT>
</DOCUMENT>
