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<PAGE>
EXHIBIT 23.2
INDEPENDENT ACCOUNTANTS' CONSENT
The Board of Directors
Guitar Center, Inc.:
We consent to the use of our report dated February 9, 2000 incorporated
herein by reference, which report, based on our audits and the reports of
other auditors, is included in the Guitar Center, Inc. 1999 Annual Report on
Form 10-K.
/s/ KPMG LLP
Los Angeles, California
June 14, 2000
5
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