UNION PLANTERS CORP
S-4, EX-23.2, 2000-11-22
NATIONAL COMMERCIAL BANKS
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<PAGE>   1
                                                                    EXHIBIT 23.2

                      Consent of Independent Accountants


           The Board of Directors
           Jefferson Savings Bancorp, Inc.


           We consent to the use of our report incorporated herein by reference
           and to the reference to our firm under the heading "Experts" in the
           proxy statement-prospectus.


                                                        /s/ KPMG LLP

           St. Louis, Missouri
           November 22, 2000


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