BUCKHEAD AMERICA CORP
S-8, EX-23.2, 2000-07-12
HOTELS & MOTELS
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                                  EXHIBIT 23.2





                              ACCOUNTANTS' CONSENT



The Board of Directors
Buckhead America Corporation:


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



                                               /s/ KPMG LLP
                                               KPMG LLP





Atlanta, Georgia
June 28, 2000




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