<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>30
<FILENAME>t16549exv23w2.txt
<DESCRIPTION>EX-23.2
<TEXT>
<PAGE>

                                                                    EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Stockholders
Mayor's Jewelers, Inc.

We consent to the inclusion in the registration statement on Form F-4 of Henry
Birks & Sons, Inc. of our report dated June 24, 2005, with respect to the
consolidated balance sheets of Mayor's Jewelers, Inc. and subsidiaries as of
March 26, 2005 and March 27, 2004, and the related consolidated statements of
operations, stockholders' equity and cash flows for the years ended March 26,
2005 and March 27, 2004, and the related financial statement schedule, included
herein and to the reference to our firm under the headings "Experts" and
"Selected Historical Financial Data of Mayor's" in the registration statement.


/s/ KPMG LLP

Miami, Florida
July 27, 2005

</TEXT>
</DOCUMENT>
