



Exhibit 23.2





The Board of Directors
Petroleum Helicopters, Inc.:

We  consent  to  incorporation  by  reference  in  the  registration
statements  No. 33-51617 and No. 333-02025 on Form S-8 of  Petroleum
Helicopters, Inc. of our report dated June 11, 1999, relating to the
consolidated  balance  sheets  of Petroleum  Helicopters,  Inc.  and
subsidiaries  as  of  April  30, 1999  and  1998,  and  the  related
consolidated  statements  of operations, shareholders'  equity,  and
cash  flows  for  each of the years in the three-year  period  ended
April  30,  1999, and the related schedule, which report appears  in
the  December  31, 1999 transition report on Form 10-K of  Petroleum
Helicopters, Inc.


/s/ KPMG LLP
-------------------
KPMG LLP

New Orleans, Louisiana
March 28, 2000


