Exhibit 23.2

Consent of Independent Auditors

The Shareholders and Trustees
InnSuites Hospitality Trust:

We consent to the incorporation by reference in the registration statement (No. 333-46030) on Form S-8 of InnSuites Hospitality Trust and subsidiaries (the Company) of our report dated April 30, 2002, with respect to the consolidated statements of operations, shareholders’ equity and cash flows for the year ended January 31, 2002, and the 2002 information in the related financial statement schedule, which report appears in the January 31, 2004, annual report on Form 10-K of the Company.

	/s/ KPMG LLP

Phoenix, Arizona
April 30, 2004