BLUE DOLPHIN ENERGY CO
S-3/A, EX-23.2, 2001-01-11
CRUDE PETROLEUM & NATURAL GAS
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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 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
January 10, 2001


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