<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>6
<FILENAME>t17767exv23w2.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 Amendment
No. 1, (Registration No. 333-126936) 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
September 8, 2005

</TEXT>
</DOCUMENT>
