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Exhibit (23)(b)
CONSENT OF KPMG LLP
Board of Directors
First Union Corporation
We consent to the incorporation by reference in this Registration Statement
on Form S-3 of First Union Corporation of our report dated January 14, 2000,
relating to the consolidated balance sheets of First Union Corporation and
subsidiaries as of December 31, 1999 and 1998, and the related consolidated
statements of income, changes in stockholders' equity and cash flows for each
of the years in the three-year period ended December 31, 1999, which report
appears in the 1999 Annual Report to Stockholders which is incorporated by
reference in First Union Corporation's 1999 Form 10-K which is incorporated by
reference in this Registration Statement on Form S-3. We also consent to the
reference to our firm under the caption "Experts" in this Registration
Statement.
KPMG LLP
Charlotte, North Carolina
July 7, 2000
