EXHIBIT 23.2
INDEPENDENT AUDITORS' CONSENT
The General Partner and Unitholders
Alliance Capital Management L.P.:
We consent to incorporation by reference in the registration statement on
Form S-8 of Alliance Capital Management Holding L.P. of our report dated
February 2, 2000 relating to the consolidated statements of financial condition
of the Registrant as of December 31, 1999 and 1998, and the related
consolidated statements of income, changes in partners' capital and
comprehensive income, and cash flows for each of the years in the three-year
period ended December 31, 1999, which report appears in the December 31,1999
annual report on Form 10-K of Alliance Capital Management Holding L.P.
/s/ KPMG LLP
New York, New York
October 2, 2000
