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                                                                   EXHIBIT 23(b)

                         INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Mesa Air Group, Inc.:


We consent to incorporation by reference herein of our report dated January 20,
2000, relating to the consolidated balance sheet of Mesa Air Group, Inc. and
subsidiaries as of September 30, 1999, and the related consolidated statements
of operations, stockholders' equity and comprehensive loss and cash flows for
each of the years in the two-year period ended September 30, 1999, which report
appears in the September 30, 2000 annual report on Form 10-K of Mesa Air Group,
Inc.

                                  /s/ KPMG LLP

Phoenix, Arizona
April 5, 2001
