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Exhibit No. 23.2
Consent of Independent Auditors
The Board of Directors
Armstrong Holdings, Inc.:
We consent to the use of our report dated February 2, 2000, relating to the
consolidated financial statements of Armstrong World Industries, Inc., and
subsidiaries as of December 31, 1999 and 1998, and for each of the years in the
three-year period ended December 31, 1999, and the related financial statement
schedule, which report appears in the December 31, 1999 annual report on Form
10-K of Armstrong World Industries, Inc., incorporated herein by reference.
KPMG LLP
Philadelphia, Pennsylvania
August 11, 2000
