ASHWORTH INC
S-8, EX-23.2, 2000-12-12
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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                                                                    EXHIBIT 23.2


                    Consent of Independent Public Accountants



The Board of Directors
Ashworth, Inc.:

We consent to the use of our report incorporated herein by reference.

                                             /s/ KPMG LLP

San Diego, California
December 11, 2000



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