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EXHIBIT 23.2 CONSENT OF INDEPENDENT ACCOUNTANTS The Board of Directors Blue Dolphin Energy Company We consent to the use of our reports, based on our audits and the reports of other auditors incorporated herein by reference and to the reference to our firm under the heading "Experts" in the prospectus. /s/ KPMG LLP KPMG LLP Houston, Texas June 5, 2000
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