MEMC ELECTRONIC MATERIALS INC
S-8, EX-23.2, 2000-08-10
SEMICONDUCTORS & RELATED DEVICES
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                                                                    Exhibit 23.2


                          Independent Auditors' Consent


To the Stockholders and Board of Directors
POSCO HULS Co., Ltd.:


We consent to incorporation  by reference in the registration  statement on Form
S-8 of MEMC  Electronic  Materials,  Inc. of our report dated  January 11, 1999,
relating to the balance  sheet of POSCO HULS Co.,  Ltd. as of December 31, 1998,
and  the  related  statements  of  operations,  appropriation  (disposition)  of
retained  earnings  (accumulated  deficit)  and cash  flows for the years  ended
December 31, 1998 and 1997, which report appears in the December 31, 1999 annual
report on Form 10-K of MEMC Electronic Materials, Inc.


                                                     /s/ KPMG San Tong Corp.

Seoul, Korea
August 8, 2000



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