<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>25
<FILENAME>g88198exv23w2.txt
<DESCRIPTION>CONSENT OF KPMG (BRITISH VIRGIN ISLANDS)
<TEXT>
<PAGE>

                                                                    Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We consent to the incorporation by reference in the Registration
Statement on Form S-8 (Registration No. 333-10206) and the Registration
Statement on Form F-3 (Registration No. 333-104902) of Consolidated Water Co.
Ltd. of our report dated March 12, 2004 relating to the financial statements
which appear in this Form 10-K.

/s/ KPMG Chartered Accountants

British Virgin Islands
April 14, 2004


</TEXT>
</DOCUMENT>
