Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Bowne & Co., Inc.:
We consent to the incorporation by reference in the registration
statements (Nos. 333-102046, 333-64836, 333-79409, 333-81639,
2-96887, 33-48831, 33-35810 and 333-57045) on Forms S-8 and
in the registration statements (Nos. 333-109810, 333-25861,
333-25849, and 333-18629) filed on Forms S-3 of
Bowne & Co., Inc. of our report dated April 27,
2005, with respect to managements assessment of the
effectiveness of internal control over financial reporting as of
December 31, 2004 and the effectiveness of internal control
over financial reporting as of December 31, 2004, which
report appears in the December 31, 2004 annual report on
Form 10-K/ A of Bowne & Co., Inc.
Our report dated April 27, 2005, on managements
assessment of the effectiveness of internal control over
financial reporting and the effectiveness of internal control
over financial reporting as of December 31, 2004, expresses
our opinion that Bowne & Co., Inc. did not maintain
effective internal control over financial reporting as of
December 31, 2004 because of the effect of material
weaknesses on the achievement of the objectives of the control
criteria and contains an explanatory paragraph that states that
Bowne & Co., Inc. lacked sufficient reconciliation and
review controls over purchase accounting adjustments for the
globalization segment, and also lacked sufficient reconciliation
and review controls over the determination of legal entity
profitability, income tax expense and the related income tax
accounts for the globalization segment.
/s/ KPMG LLP
New York, New York
April 27, 2005